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The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
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- UK Statutory Instruments
- 1990 No. 2231
- Regulation 14
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Information to be provided to the Board — net payments
14.—(1) This regulation applies to payments of dividends or interest by a building society to which regulation 3 applies.
(2) The Board may by notice require any building society to furnish them, within such time (not being less than 14 days) as may be provided by the notice, such information relating to amounts of dividends or interest paid by the building society to which this regulation applies and to tax deducted by the building society from such payments in accordance with regulation 3 as they may reasonably require for verifying the amount of tax so deducted.
(3) The information which may be required by the Board under paragraph (2) shall include copies of any relevant books, documents or other records of the building society, not being records from which the identity of an investor can be ascertained.
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