{
  "url": "https://openlegislation.uk/income-tax-interest-on-quoted-eurobonds-regulations-1996",
  "json_url": "https://openlegislation.uk/income-tax-interest-on-quoted-eurobonds-regulations-1996.json",
  "id": "uksi/1996/1779",
  "title": "The Income Tax (Interest on Quoted Eurobonds) Regulations 1996",
  "short_title": "Income Tax (Interest on Quoted Eurobonds) 1996",
  "long_title": "Subsection (1)(b) of section 124 of the Income and Corporation Taxes Act 1988 (“section 124”) provides that section 349(2) of that Act (deduction of tax on making a payment of any yearly interest of money chargeable to tax under Case III of Schedule D) shall not apply to a payment of interest on any quoted Eurobond made by or through a person who is in the United Kingdom if either of the conditions mentioned in subsection (2) of section 124 (“the relevant conditions”) is satisfied.",
  "citation": "S.I. 1996/1779",
  "type": "uksi",
  "year": "1996",
  "number": "1779",
  "version": "current",
  "date": "1996-07-05",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-interest-on-quoted-eurobonds-regulations-1996/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/income-tax-interest-on-quoted-eurobonds-regulations-1996/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "heading": "Interpretation",
      "url": "https://openlegislation.uk/income-tax-interest-on-quoted-eurobonds-regulations-1996/regulation-2",
      "extent": null,
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    },
    {
      "path": "regulation/3",
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      "number": "3",
      "heading": "Declaration by depositary for recognised clearing system",
      "url": "https://openlegislation.uk/income-tax-interest-on-quoted-eurobonds-regulations-1996/regulation-3",
      "extent": null,
      "status": null,
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    {
      "path": "regulation/4",
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      "heading": "Declaration by eligible person or appropriate person",
      "url": "https://openlegislation.uk/income-tax-interest-on-quoted-eurobonds-regulations-1996/regulation-4",
      "extent": null,
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      "heading": "Declaration by eligible person— additional provisions",
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      "heading": "Declaration by appropriate person— additional provisions",
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      "heading": "Quarterly returns by relevant payers",
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      "extent": null,
      "status": null,
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      "heading": "Information to be provided to the Board by relevant payers",
      "url": "https://openlegislation.uk/income-tax-interest-on-quoted-eurobonds-regulations-1996/regulation-9",
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      "heading": "Inspection of records by officer of the Board",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-interest-on-quoted-eurobonds-regulations-1996/note",
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    }
  ],
  "has_text": true,
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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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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1779",
    "retrieved_at": "2026-10-29T12:39:24.158715+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."
}