{
  "url": "https://openlegislation.uk/income-tax-stock-lending-amendment-no-2-regulations-1995",
  "json_url": "https://openlegislation.uk/income-tax-stock-lending-amendment-no-2-regulations-1995.json",
  "id": "uksi/1995/3219",
  "title": "The Income Tax (Stock Lending) (Amendment No. 2) Regulations 1995",
  "short_title": "Income Tax (Stock Lending) 1995",
  "long_title": "These Regulations amend the Income Tax (Stock Lending) Regulations 1989 (S.I. 1989/1299) (“the principal Regulations”) which provide that transfers under stock lending arrangements falling within section 129 of the Income and Corporation Taxes Act 1988 (“section 129”) shall be disregarded for tax purposes if certain conditions set out in the Regulations are fulfilled.",
  "citation": "S.I. 1995/3219",
  "type": "uksi",
  "year": "1995",
  "number": "3219",
  "version": "current",
  "date": "1995-12-06",
  "revised": false,
  "valid_from": null,
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  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-stock-lending-amendment-no-2-regulations-1995/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/income-tax-stock-lending-amendment-no-2-regulations-1995/regulation-1",
      "extent": null,
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      "extent": null,
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    },
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      "path": "signature",
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    },
    {
      "path": "note",
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      "heading": "Explanatory note",
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    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/1997/987",
      "affecting_title": "The Stock Lending and Manufactured Payments (Revocations and Amendments) Regulations 1997",
      "affecting_provisions": "Sch. 1"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/129"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-stock-lending-amendment-no-2-regulations-1995/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/income-tax-stock-lending-amendment-no-2-regulations-1995/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/3219",
    "retrieved_at": "2026-10-29T12:55:59.127237+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."
}