{
  "url": "https://openlegislation.uk/income-tax-manufactured-interest-amendment-regulations-1995",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-interest-amendment-regulations-1995.json",
  "id": "uksi/1995/3221",
  "title": "The Income Tax (Manufactured Interest) (Amendment) Regulations 1995",
  "short_title": "Income Tax (Manufactured Interest) 1995",
  "long_title": "Section 82(2) of the Finance Act 1995 inserts in Schedule 23A to the Income and Corporation Taxes Act 1988 (“Schedule 23A”) a new paragraph (“3A”) which provides that, with effect from a day to be appointed by the Treasury, manufactured interest on gilt-edged securities shall be paid without deduction of tax. The appointed day is 2nd January 1996 (S.I. 1995/2933 (C.63)).",
  "citation": "S.I. 1995/3221",
  "type": "uksi",
  "year": "1995",
  "number": "3221",
  "version": "current",
  "date": "1995-12-06",
  "revised": false,
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  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-manufactured-interest-amendment-regulations-1995/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
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      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/income-tax-manufactured-interest-amendment-regulations-1995/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
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      "heading": "Interpretation",
      "url": "https://openlegislation.uk/income-tax-manufactured-interest-amendment-regulations-1995/regulation-2",
      "extent": null,
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      "parent": null
    },
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      "path": "regulation/3",
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      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/income-tax-manufactured-interest-amendment-regulations-1995/regulation-3",
      "extent": null,
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    },
    {
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      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/income-tax-manufactured-interest-amendment-regulations-1995/regulation-4",
      "extent": null,
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    },
    {
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      "kind": "regulation",
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      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/income-tax-manufactured-interest-amendment-regulations-1995/regulation-5",
      "extent": null,
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    {
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      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/income-tax-manufactured-interest-amendment-regulations-1995/regulation-6",
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    {
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      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/income-tax-manufactured-interest-amendment-regulations-1995/regulation-7",
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    },
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      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-manufactured-interest-amendment-regulations-1995/signature",
      "extent": null,
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      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-manufactured-interest-amendment-regulations-1995/note",
      "extent": null,
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    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/1997/987",
      "affecting_title": "The Stock Lending and Manufactured Payments (Revocations and Amendments) Regulations 1997",
      "affecting_provisions": "Sch. 2"
    }
  ],
  "made_under": [],
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  "changes_made_to_url": "https://openlegislation.uk/income-tax-manufactured-interest-amendment-regulations-1995/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/income-tax-manufactured-interest-amendment-regulations-1995/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/3221",
    "retrieved_at": "2026-10-29T12:55:57.646322+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."
}