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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. Securities
  2. Power to make special provision for special cases.

Section 83 | Power to make special provision for special cases.

From legislation.gov.uk

(1)RepealedF1

(2)In section 182(1) of the Finance Act 1993 and section 229 of the Finance Act 1994 (powers to modify provisions relating to Lloyd’s), the following paragraph shall be inserted, in each case, after paragraph (c)—

(ca)for modifying the application of this Chapter in relation to cases where assets forming part of a premiums trust fund are the subject of—

(i)any such arrangement as is mentioned in section 129(1), (2) or (2A) of the Taxes Act 1988 (stock lending etc.); or

(ii)any such arrangements or agreements as are mentioned in section 737E(2) and (8) of the Taxes Act 1988 (sale and repurchase of securities etc.);

.

Notes

  1. F1

    S. 83(1) omitted (21.7.2008) by virtue of Finance Act 2008 (c. 9), Sch. 17 para. 35(2)(a)

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