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The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990

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Statutory Instruments

1990 No. 2231

INCOME TAX

The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990

Made

8th November 1990

Laid before the House of Commons

9th November 1990

Coming into force

30th November 1990

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 477A(1) of the Income and Corporation Taxes Act 1988(1), and paragraph 16 of Schedule 5 to the Finance Act 1990(2), hereby make the following Regulations:

(1)

1988 c. 1; section 477A was inserted by paragraph 4 of Schedule 5 to the Finance Act 1990 (c. 29).

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