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The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1995
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- 1995 No. 1184
- Regulation 2
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2. In the Income Tax (Building Societies) (Dividends and Interest) Regulations 1990(1), in regulation 4(1), after sub-paragraph (s) there shall be added—
“(t)an amount which is deemed under section 730A(2) of the Taxes Act(2) (treatment of price differential on sale and repurchase of securities) to be a payment of interest.”.
(2)
Section 730A was inserted by section 80(1) of the Finance Act 1995 (c. 4).
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