OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INCOME TAX

Made 6th December 1995

Laid before the House of Commons 11th December 1995

Coming into force 2nd January 1996

The Treasury, in exercise of the powers conferred on them by paragraphs 1(2)(b) and 8 of Schedule 23A to the Income and Corporation Taxes Act 1988f1, hereby make the following Regulations:

Annotations

Footnotes

f1

Schedule 23A was inserted by paragraph 1 of Schedule 13 to the Finance Act 1991 (c. 31), and paragraph 1(1) of Schedule 23A (definition of “approved stock lending arrangement”) was amended by paragraph 14(61) of Schedule 10 to the Taxation of Chargeable Gains Act 1992 (c. 12).