The Gilt-edged Securities (Periodic Accounting for Tax on Interest) Regulations 1995

s.001

Citation and commencement

s.002

Interpretation

s.003

Relevant companies

s.004

Requirement to make returns

s.005

Return periods and due date for returns

s.006

Amounts to be shown on returns made by resident companies

s.007

Amounts to be shown on returns made by non-resident companies

s.008

Amounts of excess gilt interest and aggregate amount of excess gilt interest received

s.009

Tax for which relevant company accountable

s.010

Set off of tax against tax payable in accordance with Schedule 16

s.011

Set off against tax for previous return periods

s.013

Payments on account and special returns—relevant companies other than building societies

s.014

Payments on account and special returns—relevant companies which are building societies

s.015

Consequences of set off

s.016

Payment of tax

s.017

Collection proceedings following claims

s.018

Assessments and due date of tax

s.019

Interest payable on amounts of tax unpaid

s.020

Interest payable where payment on account excessive

s.021

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