{
  "url": "https://openlegislation.uk/income-tax-stock-lending-amendment-regulations-1993/regulation-6",
  "json_url": "https://openlegislation.uk/income-tax-stock-lending-amendment-regulations-1993/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 5—\n(a) for sub-paragraph (b) of paragraph (3) there shall be substituted—\n“(b) that the person referred to as C in the principal section is an approved lender, and any person acting for C 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 (4)—\n(i) immediately before the definition of “approved borrower” there shall be inserted—\n““approved agent” means a person who, at the time when the arrangement is made, is approved as an agent by the Board for the purposes of this regulation;”;\n(ii) after the definition of “approved moneybroker” there shall be inserted—\n““approved nominee” means a person who, at the time when the arrangement is made, is approved as a nominee by the Board for the purposes of this regulation;”.",
  "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/6",
    "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."
}