http://www.legislation.gov.uk/uksi/1992/11/contents/made

The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992

Building societies

Mental health trusts

Income tax

Mental disorders and illness

King's Printer of Acts of Parliament

2016-01-12

INCOME TAX

These Regulations, which are made under section 477A (1) and (2) of the Income and Corporation Taxes Act 1988 and come into force on 30th January 1992, amend the Income Tax (Building Societies) (Dividends and Interest) Regulations 1990 (S.I. 1990/2231) (“the Building Societies Regulations”). In addition to making changes of a drafting nature, the amendments extend the categories of payments which may be made without deduction of tax by building societies and the categories of persons who can sign certificates and declarations. The amendments also exclude from the ambit of the Regulations payments in respect of quoted securities and provide for the furnishing of information in connection with payments of dividends and interest made by building societies.