{
  "url": "https://openlegislation.uk/sale-and-repurchase-of-securities-modification-of-enactments-regulations-1995",
  "json_url": "https://openlegislation.uk/sale-and-repurchase-of-securities-modification-of-enactments-regulations-1995.json",
  "id": "uksi/1995/3220",
  "title": "The Sale and Repurchase of Securities (Modification of Enactments) Regulations 1995",
  "short_title": "Sale and Repurchase of Securities (Modification of Enactments) 1995",
  "long_title": "These Regulations modify provisions of the Income and Corporation Taxes Act 1988 and the Taxation of Chargeable Gains Act 1992 dealing with the tax treatment of transactions involving the sale and repurchase of securities. The modifications relate to cases where the securities are redeemed instead of being repurchased, and where other securities are substituted for those originally transferred.",
  "citation": "S.I. 1995/3220",
  "type": "uksi",
  "year": "1995",
  "number": "3220",
  "version": "current",
  "date": "1995-12-06",
  "revised": false,
  "valid_from": null,
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  "provisions": [
    {
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/sale-and-repurchase-of-securities-modification-of-enactments-regulations-1995/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/sale-and-repurchase-of-securities-modification-of-enactments-regulations-1995/regulation-1",
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    },
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    },
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      "heading": "Redemption of securities— modification of enactments",
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      "extent": null,
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    },
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      "heading": "Redemption of securities— modification of enactments",
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    {
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      "heading": "Substituted securities— modification of enactments",
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      "extent": null,
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    },
    {
      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/sale-and-repurchase-of-securities-modification-of-enactments-regulations-1995/signature",
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    },
    {
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    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/2007/2484",
      "affecting_title": "The Sale and Repurchase of Securities (Amendment of Instruments) Order 2007",
      "affecting_provisions": "art. 5"
    }
  ],
  "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/737E"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/sale-and-repurchase-of-securities-modification-of-enactments-regulations-1995/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/sale-and-repurchase-of-securities-modification-of-enactments-regulations-1995/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/sale-and-repurchase-of-securities-modification-of-enactments-regulations-1995/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/3220",
    "retrieved_at": "2026-10-29T12:55:58.465546+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."
}