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Legislation

Finance Act 1995

Crossheading Securities

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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.

Securities
Sale and repurchase of securities: exclusion from accrued income scheme.

Section 79 | Sale and repurchase of securities: exclusion from accrued income scheme.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 79 repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)