{
  "url": "https://openlegislation.uk/income-tax-stock-lending-amendment-regulations-1995",
  "json_url": "https://openlegislation.uk/income-tax-stock-lending-amendment-regulations-1995.json",
  "id": "uksi/1995/1283",
  "title": "The Income Tax (Stock Lending) (Amendment) Regulations 1995",
  "short_title": "Income Tax (Stock Lending) 1995",
  "long_title": "These Regulations make two amendments to the Income Tax (Stock Lending) Regulations 1989 (S.I. 1989/1299) (“the principal Regulations”) which specify the conditions which must be fulfilled before the tax reliefs conferred by section 129(3) of the Income and Corporation Taxes Act 1988 and section 271(9) of the Taxation of Chargeable Gains Act 1992 (c. 12) (“the tax reliefs”) are obtained.",
  "citation": "S.I. 1995/1283",
  "type": "uksi",
  "year": "1995",
  "number": "1283",
  "version": "current",
  "date": "1995-05-11",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-stock-lending-amendment-regulations-1995/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/income-tax-stock-lending-amendment-regulations-1995/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/income-tax-stock-lending-amendment-regulations-1995/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/income-tax-stock-lending-amendment-regulations-1995/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/income-tax-stock-lending-amendment-regulations-1995/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-stock-lending-amendment-regulations-1995/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-stock-lending-amendment-regulations-1995/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "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-regulations-1995/changes.json",
  "changes_made_by": 2,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-stock-lending-amendment-regulations-1995/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-stock-lending-amendment-regulations-1995/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1283",
    "retrieved_at": "2026-10-29T13:09:25.979220+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."
}