In section 1 of the M1Provisional Collection of Taxes Act 1968, after subsection (1) there shall be inserted the following subsection—
“(1A)The reference in subsection (1) above to income tax includes a reference to any amount payable as representing income tax—
(a)under section 343 of the Income and Corporation Taxes Act 1970 (dividends and interest payable by building societies); or
(b)under section 27 of the Finance Act 1984 (interest paid on deposits with banks etc.).”