{
  "url": "https://openlegislation.uk/income-tax-dealers-in-securities-tradepoint-regulations-1995",
  "json_url": "https://openlegislation.uk/income-tax-dealers-in-securities-tradepoint-regulations-1995.json",
  "id": "uksi/1995/2050",
  "title": "The Income Tax (Dealers in Securities) (Tradepoint) Regulations 1995",
  "short_title": "Income Tax (Dealers in Securities) (Tradepoint) 1995",
  "long_title": "These Regulations provide exemption in certain circumstances from the bond washing provisions in section 732 of the Income and Corporation Taxes Act 1988 for dealers in securities on the newly established Exchange known as Tradepoint who are clearing participants in that Exchange, and for The London Clearing House Limited through whom transactions in Tradepoint are cleared.",
  "citation": "S.I. 1995/2050",
  "type": "uksi",
  "year": "1995",
  "number": "2050",
  "version": "current",
  "date": "1995-08-01",
  "revised": false,
  "valid_from": null,
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  "provisions": [
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-dealers-in-securities-tradepoint-regulations-1995/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "url": "https://openlegislation.uk/income-tax-dealers-in-securities-tradepoint-regulations-1995/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "url": "https://openlegislation.uk/income-tax-dealers-in-securities-tradepoint-regulations-1995/regulation-2",
      "extent": null,
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      "parent": null
    },
    {
      "path": "regulation/3",
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      "number": "3",
      "heading": "Prescribed persons and date for the purposes of subsection (2A)",
      "url": "https://openlegislation.uk/income-tax-dealers-in-securities-tradepoint-regulations-1995/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Prescribed circumstances for the purposes of subsection (2A)",
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      "extent": null,
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    },
    {
      "path": "note",
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-dealers-in-securities-tradepoint-regulations-1995/note",
      "extent": null,
      "status": null,
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    }
  ],
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  "pdfs": [],
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  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
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    }
  ],
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  "instruments_made_under_url": "https://openlegislation.uk/income-tax-dealers-in-securities-tradepoint-regulations-1995/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2050",
    "retrieved_at": "2026-10-29T13:04:19.042434+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}