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Finance Act 1991
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- UK Public General Acts
- 1991 c. 31
- SCHEDULE 11
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5(1)In section 18 of the [1970 c. 9.] Taxes Management Act 1970 (information about interest payments) after subsection (3C) there shall be inserted—
“(3D)For the purposes of this section, the payment by a building society of a dividend in respect of a share in the society shall be treated as the payment of interest.”
(2)This paragraph shall have effect as regards a case where the payment is made on or after the day on which this Act is passed.
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