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Legislation
Finance Act 1995

Crossheading Securities

  • Section 77 Interest on gilt-edged securities payable without deduction of tax.
  • Section 78 Periodic accounting for tax on interest on gilt-edged securities.
  • Section 79 Sale and repurchase of securities: exclusion from accrued income scheme.
  • Section 80 Treatment of price differential on sale and repurchase of securities.
  • Section 81 Manufactured interest payments: exclusion from bond-washing provisions.
  • Section 82 Manufactured interest on gilt-edged securities.
  • Section 83 Power to make special provision for special cases.
  • Section 84 Stock lending: power to modify rules.
  • Section 85 Stock lending: interest on cash collateral.
  1. Part III Income Tax, Corporation Tax and Capital Gains Tax
  2. Crossheading Securities

Crossheading Securities

From legislation.gov.uk

Contents

  1. Section 77 Interest on gilt-edged securities payable without deduction of tax.
  2. Section 78 Periodic accounting for tax on interest on gilt-edged securities.
  3. Section 79 Sale and repurchase of securities: exclusion from accrued income scheme.
  4. Section 80 Treatment of price differential on sale and repurchase of securities.
  5. Section 81 Manufactured interest payments: exclusion from bond-washing provisions.
  6. Section 82 Manufactured interest on gilt-edged securities.
  7. Section 83 Power to make special provision for special cases.
  8. Section 84 Stock lending: power to modify rules.
  9. Section 85 Stock lending: interest on cash collateral.
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