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The Income Tax (Deposit-takers) (Interest Payments) (Amendment) Regulations 1992
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- UK Statutory Instruments
- 1992 No. 13
- Regulation 3
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Amendments to the principal Regulations
3. In regulation 2—
(a)after the definition of “depositor” there shall be inserted—
““mental disorder” has the meaning given by section 1(2) of the Mental Health Act 1983(1) or, in Scotland, section 1(2) of the Mental Health (Scotland) Act 1984(2) or, in Northern Ireland, Article 3 of the Mental Health (Northern Ireland) Order 1986(3);”
(b)after the definition of “section 480A (1)” there shall be inserted—
““son or daughter” means a son or daughter aged 16 or over, and includes a stepson or stepdaughter, and an adopted or illegitimate son or daughter;”
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