Regulation 10
Amendment of regulation 5
of Income Tax (Qualifying Debt Securities) (Amendment) Regulations 2026
Subsidiary LegislationIn forceProvision 10 of 16
Regulation 10
In the principal Regulations, in regulation 5(2)(a) and (b), replace “1st January 2005 to 31st December 2023” with “1 January 2005 to 31 December 2028 (both dates inclusive)”.