{
  "url": "https://openlegislation.uk/income-tax-manufactured-interest-amendment-regulations-1995/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-interest-amendment-regulations-1995/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 2—\n(a) after the definition of “approved manufactured payment” there shall be inserted the following definition —\n““gilt-edged securities” has the meaning given by section 51A(7) of the Taxes Act;”;\n(b) for the definition of “unapproved manufactured payment” there shall be substituted the following definition —\n““unapproved manufactured payment” in relation to manufactured interest has the meaning given by paragraph 1(1) of Schedule 23A (as amended by regulation 2A);”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 51A was inserted by section 77 of the Finance Act 1995 (c. 4)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/3221/regulation/3",
    "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."
}