{
  "url": "https://openlegislation.uk/income-tax-stock-lending-amendment-no-2-regulations-1995/regulation-8",
  "json_url": "https://openlegislation.uk/income-tax-stock-lending-amendment-no-2-regulations-1995/regulation-8.json",
  "legislation": "uksi/1995/3219",
  "legislation_title": "The Income Tax (Stock Lending) (Amendment No. 2) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/income-tax-stock-lending-amendment-no-2-regulations-1995",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 6A—\n(a) in paragraph (1) for sub-paragraphs (a) and (b) there shall be substituted—\n“(a) the person referred to as A in the principal section is an approved borrower, or is both an approved borrower and an approved stock borrowing and lending intermediary;\n(b) the person referred to as B in the principal section—\n(i) is an approved stock borrowing and lending intermediary, or\n(ii) where A is both an approved borrower and an approved stock borrowing and lending intermediary, is an approved lender, and any person acting for B in connection with the arrangement as an agent or nominee is an approved agent or, as the case may be, an approved nominee;”;\n(b) in paragraph (2) for sub-paragraph (a) there shall be substituted—\n“(a) that B is an approved stock borrowing and lending intermediary, and accordingly the case is not one to which paragraph (1) (b) (ii) above applies;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Inserted by S.I. 1992/572 and amended by S.I. 1993/2003 and 1995/1283."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/3219/regulation/8",
    "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."
}