Regulation 3
Amendment of regulation 3C
of Income Tax (Qualifying Debt Securities) (Amendment) Regulations 2026
Subsidiary LegislationIn forceProvision 3 of 16
Regulation 3
In the principal Regulations, in regulation 3C —
(a)
in the regulation heading, replace “break cost, prepayment fee” with “early redemption fee”; and
(b)
in paragraphs (1)(a)(i) and (ii) and (2), replace “break cost, prepayment fee” with “early redemption fee”.