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The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992
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Statutory Instruments
1992 No. 2915
INCOME TAX
The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992
Made
19th November 1992
Laid before the House of Commons
23rd November 1992
Coming into force
14th December 1992
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 477A(1) and (2) of the Income and Corporation Taxes Act 1988(1), 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) and amendedby section 52(2) and (3) of, and paragraph 2 of Schedule 11 to, the Finance Act 1991 (c. 31), and paragraph 3 ofSchedule 8 to the Finance (No. 2) Act 1992 (c. 48).
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