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The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1994
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- 1994 No. 296
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Statutory Instruments
1994 No. 296
INCOME TAX
The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1994
Made
10th February 1994
Laid before the House of Commons
11th February 1994
Coming into force
4th March 1994
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 477A(1) 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 amended by section 52(2) of, and paragraph 2 of Schedule 11 to, the Finance Act 1991 (c. 31), and paragraph 3 of Schedule 8 to the Finance (No.2) Act 1992 (c. 48).
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