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The Income Tax (Building Societies) (Audit Powers) Regulations 1992
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- UK Statutory Instruments
- 1992 No. 10
- Regulation 12
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12.—(1) Subject to paragraph (2) information obtained by the Board under regulation 3 or 4—
(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 gross payment within regulation 3 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(1).
(1)
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