
1 
These Regulations may be cited as the Income Tax (Stock Lending) (Amendment) Regulations 1995 and shall come into force on 19th June 1995.
2 
In these Regulations “the principal Regulations” means the Income Tax (Stock Lending) Regulations 1989 and “regulation” means a regulation of those Regulations.
3 
In regulation 2(1), in the definition of “other United Kingdom securities”, for the word “Third” there shall be substituted the words “Alternative Investment”.
4 
In regulation 6A(1)(k)(i), for the words “required as a hedge against the likelihood of his having to deliver” there shall be substituted the words “required to be sold as a hedge against the likelihood of his having to receive”.
Derek Connay
Timothy Kirkhope
Two of the Lords Commissioners of Her Majesty’s Treasury
11th May 1995