{
  "url": "https://openlegislation.uk/income-tax-stock-lending-amendment-regulations-1996/introduction",
  "json_url": "https://openlegislation.uk/income-tax-stock-lending-amendment-regulations-1996/introduction.json",
  "legislation": "uksi/1996/1228",
  "legislation_title": "The Income Tax (Stock Lending) (Amendment) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/income-tax-stock-lending-amendment-regulations-1996",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 7th May 1996\nLaid before the House of Commons 7th May 1996\nComing into force 28th May 1996\nThe Treasury, in exercise of the powers conferred on them by section 129(2B) and (4) of the Income and Corporation Taxes Act 1988, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; subsection (2B) of section 129 was inserted by section 84(3) of the Finance Act 1995 (c. 4), and subsection (4) was amended by paragraph 14(8) of Schedule 10 to the Taxation of Chargeable Gains Act 1992 (c. 12)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1228/introduction",
    "retrieved_at": "2026-10-29T12:44:14.484392+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."
}