The Income Tax (Stock Lending) (Amendment) Regulations 1995
These Regulations make two amendments to the Income Tax (Stock Lending) Regulations 1989 (S.I. 1989/1299) (“the principal Regulations”) which specify the conditions which must be fulfilled before the tax reliefs conferred by section 129(3) of the Income and Corporation Taxes Act 1988 and section 271(9) of the Taxation of Chargeable Gains Act 1992 (c. 12) (“the tax reliefs”) are obtained.