{
  "url": "https://openlegislation.uk/income-tax-stock-lending-amendment-regulations-1993/regulation-5",
  "json_url": "https://openlegislation.uk/income-tax-stock-lending-amendment-regulations-1993/regulation-5.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": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendments to the principal Regulations",
  "text": "For regulation 4 there shall be substituted—\n“Application of subsection (3) and section 271(9)\n4 (1) Neither subsection (3) nor section 271(9) shall apply to a transfer, or a disposal and acquisition, made in pursuance of an arrangement mentioned in subsection (1) or (2) unless—\n(a) in relation to an arrangement under which the securities to be transferred are gilt-edged securities, the conditions specified in regulation 5, or\n(b) in relation to an arrangement under which the securities to be transferred are other United Kingdom securities, the conditions specified in regulation 6, or\n(c) in relation to an arrangement under which United Kingdom equity securities are to be transferred to a member, the conditions specified in regulation 6A, or\n(d) in relation to an arrangement under which the securities to be transferred are overseas securities, the conditions specified in regulation 7,\nare fulfilled.\n(2) Neither subsection (3) nor section 271(9) shall apply to a transfer, or a disposal and acquisition, made in pursuance of an arrangement mentioned in paragraph (a) of subsection (2A) unless the conditions specified in regulation 8 are fulfilled.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/2003/regulation/5",
    "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."
}