No versions valid at: 19/03/1991
Point in time view as at 19/03/1991. This version of this cross heading contains provisions that are not valid for this point in time.
There are currently no known outstanding effects for the Finance Act 1991, Paragraph 5.
Valid from 25/07/1991
5(1)In section 18 of the M1Taxes Management Act 1970 (information about interest payments) after subsection (3C) there shall be inserted—U.K.
“(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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