Regulation 15
Amendment of regulation 4
of Income Tax (Qualifying Debt Securities) (Amendment) Regulations 2026
In the principal Regulations, in regulation 4 —
in paragraph (1)(c)(ii), after “is completed”, insert “on or before 31 December 2018”;
in paragraph (1)(c)(iii), after “financial sector incentive (bond market) company”, insert “and the arrangement is completed on or before 31 December 2018”;
in paragraph (1)(d)(ii), after “financial sector incentive (bond market) company,”, insert “and the arrangement of the participation is completed on or before 31 December 2018,”;
in paragraph (1)(d)(iii), after “a financial sector incentive (bond market) company,”, insert “and the arrangement of the participation is completed on or before 31 December 2018,”;
in paragraph (1)(d)(iii), after “any financial sector incentive (bond market) company”, insert “and the arrangement of the programme is completed on or before that date”;
in paragraph (1)(d)(iv)(A), after “financial sector incentive (bond market) company”, insert “and the arrangement of the programme is completed on or before 31 December 2018”;
in paragraph (1A)(b)(ii), after “the arrangement is completed”, insert “on or before 31 December 2018”;
in paragraph (1A)(b)(iii), after “financial sector incentive (bond market) company”, insert “and the arrangement is completed on or before 31 December 2018”;
in paragraph (1A)(c)(i), after “financial sector incentive (bond market) company,”, insert “and the arrangement of the participation is completed on or before 31 December 2018,”;
in paragraph (1A)(c)(ii), after “a financial sector incentive (bond market) company,”, insert “and the arrangement of the participation is completed on or before 31 December 2018,”;
in paragraph (1A)(c)(ii), after “any financial sector incentive (bond market) company”, insert “and the arrangement of the programme is completed on or before 31 December 2018”; and
in paragraph (1A)(c)(iii)(A), after “financial sector incentive (bond market) company”, insert “and the arrangement of the programme is completed on or before 31 December 2018”.