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Legislation
Finance (No. 2) Act 1997

Crossheading Gilt-edged securities

  • Section 37 Interest to be paid gross.
  • Section 38 Paying and collecting agents.
  1. Gilt-edged securities
  2. Interest to be paid gross.

Section 37 | Interest to be paid gross.

From legislation.gov.uk

(1)The Taxes Act 1988 shall be amended as follows.

(2)RepealedF1

(3)RepealedF1

(4)RepealedF1

(5)Section 51A (interest on gilt-edged securities held under authorised arrangements to be paid without deduction of tax) shall cease to have effect.

(6)RepealedF2

(7)RepealedF3

(8)... this section has effect in relation to payments of interest falling due on or after 6th April 1998.F4

(9)RepealedF5

(10)RepealedF5

(11)RepealedF5

(12)RepealedF5

(13)RepealedF5

Notes

  1. F1

    S. 37(2)-(4) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

  2. F2

    S. 37(6) repealed (31.7.1998 with effect as mentioned in Sch. 27 Pt. III(3) Note of the amending Act) by 1998 c. 36, ss. 37(3), 165, Sch. 27 Pt. III(3) Note; S.I. 1999/619, art. 2

  3. F3

    S. 37(7) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

  4. F4

    Words in s. 37(8) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

  5. F5

    S. 37(9)-(13) repealed (6.4.2007) by Income Tax Act 2007 (c. 3), s. 1034(1), Sch. 3 Pt. 1 (with Sch. 2)

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