# The Income Tax (Manufactured Interest) (Amendment) Regulations 1995, Regulation 3: Amendments to the principal Regulations


In regulation 2—
(a) after the definition of “approved manufactured payment” there shall be inserted the following definition —
““gilt-edged securities” has the meaning given by section 51A(7) of the Taxes Act;”;
(b) for the definition of “unapproved manufactured payment” there shall be substituted the following definition —
““unapproved manufactured payment” in relation to manufactured interest has the meaning given by paragraph 1(1) of Schedule 23A (as amended by regulation 2A);”.

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Source: https://www.legislation.gov.uk/uksi/1995/3221/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-interest-amendment-regulations-1995/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.