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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
Manufactured interest on gilt-edged securities.

Section 82 | Manufactured interest on gilt-edged securities.

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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S. 82 repealed (19.3.1997 with effect as mentioned in Sch. 10 para. 7(1) of the amending Act) by 1997 c. 16, ss. 76, 113, Sch. 18 Pt. VI(10) Note 1; S.I. 1997/991, art. 2