{
  "url": "https://openlegislation.uk/income-tax-manufactured-interest-amendment-regulations-1995/regulation-4",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-interest-amendment-regulations-1995/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments to the principal Regulations",
  "text": "After regulation 2 there shall be inserted the following regulation—\n“Definition of unapproved manufactured payment\n2A (1) The definition of “unapproved manufactured payment” in paragraph 1(1) of Schedule 23A shall be amended as follows.\n(2) In paragraph (b) of the definition after the words “United Kingdom securities” where they first occur there shall be inserted the words “other than gilt-edged securities within the meaning given by section 51A(7) or in respect of”.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/3221/regulation/4",
    "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."
}