http://www.legislation.gov.uk/id/uksi/2008/2682

http://www.legislation.gov.uk/uksi/2008/2682/regulation/3/made

The Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008

Income tax

Building societies

Benefits

Mental disorders and illness

King's Printer of Acts of Parliament

2024-05-21

INCOME TAX

Following the re-write of the primary legislation relating to the deduction of sums representing income tax from certain payments of interest (including dividends) made by deposit-takers and building societies in Chapter 2 of Part 15 of the Income Tax Act 2007, these Regulations re-write, with minor changes, the regulations listed in Schedule 3.

The Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008

reg. 6(1)(e)

(ea)

The Income Tax (Deposit-takers and Building Societies) (Interest Payments) (Amendment) Regulations 2015

reg. 5(a)

reg. 1

The Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008

reg. 6(1)(f)-(fb)

The Income Tax (Deposit-takers and Building Societies) (Interest Payments) (Amendment) Regulations 2015

reg. 5(b)

reg. 1

The Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008

reg. 2(1)

Finance Act 2022

Sch. 6

para. 3(2)(a)

Sch. 6

para. 6

reg. 2

The Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008

reg. 2(1)

Finance Act 2022

Sch. 6

para. 3(2)(b)

Sch. 6

para. 6

reg. 2

The Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008

reg. 2(1)

Finance Act 2022

Sch. 6

para. 3(2)(c)

Sch. 6

para. 6

reg. 2

The Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008

reg. 2(1)

Finance Act 2022

Sch. 6

para. 3(2)(d)

Sch. 6

para. 6

reg. 2

The Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008

reg. 2(2)

Finance Act 2022

Sch. 6

para. 3(2)(e)

Sch. 6

para. 6

reg. 2

The Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008

reg. 4A heading

Finance Act 2022

Sch. 6

para. 3(3)(a)

Sch. 6

para. 6

reg. 2

The Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008

reg. 4A

Finance Act 2022

Sch. 6

para. 3(3)(b)

Sch. 6

para. 6

reg. 2

The Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008

reg. 4B

Finance Act 2022

Sch. 6

para. 3(4)

Sch. 6

para. 6

reg. 2

The Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008

reg. 4A

The Dormant Bank and Building Society Accounts (Tax) Regulations 2011

reg. 7

reg. 1(3)

reg. 1(1)

The Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008

reg. 6(1)(g)(iii) and word

The Universal Credit, Personal Independence Payment, Jobseeker’s Allowance and Employment and Support Allowance (Claims and Payments) Regulations 2013

The Universal Credit, Personal Independence Payment, Jobseeker's Allowance and Employment and Support Allowance (Claims and Payments) Regulations 2013

Sch. 3

para. 5

reg. 1(2)

(3)

PART 1INTRODUCTION

Scope of these Regulations3

1

These Regulations make the following provisions.

2

Part 2 makes provision in respect of payments of interest by relevant financial institutions relating to relevant investments (regulations 4 to 13).

3

Part 3 makes provision in respect of payments of interest by relevant financial institutions relating to investments which are not relevant investments (regulation 14).

4

Part 4 makes provision in relation to information requirements (regulations 15 to 18).

5

Part 5 makes general provisions relating to continuity of certificates and declarations, consequential amendments, savings and revocations (regulations 19 to 20).