{
  "url": "https://openlegislation.uk/income-tax-stock-lending-amendment-regulations-1993/introduction",
  "json_url": "https://openlegislation.uk/income-tax-stock-lending-amendment-regulations-1993/introduction.json",
  "legislation": "uksi/1993/2003",
  "legislation_title": "The Income Tax (Stock Lending) (Amendment) Regulations 1993",
  "legislation_url": "https://openlegislation.uk/income-tax-stock-lending-amendment-regulations-1993",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 9th August 1993\nLaid before the House of Commons 9th August 1993\nComing into force 30th September 1993\nThe Treasury, in exercise of the powers conferred on them by section 129(4) of the Income and Corporation Taxes Act 1988, and section 57(5) of the Finance Act 1991, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; section 129 was amended by section 57 of the Finance Act 1991 (c. 31) and paragraph 14(8) of Schedule 10 to the Taxation of Chargeable Gains Act 1992 (c. 12)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1991 c. 31; section 57 was amended by Schedule 12 to the Taxation of Chargeable Gains Act 1992."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/2003/introduction",
    "retrieved_at": "2026-10-29T13:52:12.040297+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."
}