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The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
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- 1990 No. 2231
- Regulation 16
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16.—(1) Subject to paragraph (2) information obtained by the Board under regulation 13, 14 or 15—
(a)shall not be used for the purpose of ascertaining the tax liability (if any) of any person other than—
(i)a person beneficially entitled to a payment of a dividend or interest within regulation 13 to whom the information obtained relates, and
(ii)the building society; and
(b)shall otherwise be used only for the purposes of these Regulations.
(2) Paragraph (1) shall not be construed as preventing any disclosure of information within section 182(5) of the Finance Act 1989.
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