The Insurance Companies (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) (Amendment) Regulations 1996
These Regulations amend the Insurance Companies (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1995 (S.I. 1995/3223) (“the principal Regulations”) to take account of provisions in the Finance Act 1996 (c. 8). They also make amendments of a drafting nature to the principal Regulations.