{
  "url": "https://openlegislation.uk/income-tax-manufactured-interest-amendment-regulations-1995/introduction",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-interest-amendment-regulations-1995/introduction.json",
  "legislation": "uksi/1995/3221",
  "legislation_title": "The Income Tax (Manufactured Interest) (Amendment) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/income-tax-manufactured-interest-amendment-regulations-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 6th December 1995\nLaid before the House of Commons 11th December 1995\nComing into force 2nd January 1996\nThe 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 1988, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/3221/introduction",
    "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."
}