# The Income Tax (Stock Lending) (Amendment) Regulations 1995, Regulation 4: Amendments to the principal Regulations


In regulation 6A(1)(k)(i), for the words “required as a hedge against the likelihood of his having to deliver” there shall be substituted the words “required to be sold as a hedge against the likelihood of his having to receive”.

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Source: https://www.legislation.gov.uk/uksi/1995/1283/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-stock-lending-amendment-regulations-1995/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.