http://www.legislation.gov.uk/uksi/1990/2231/regulation/14/made
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
Building societies
Income tax
Tax
Corporation tax
King's Printer of Acts of Parliament
2015-02-10
INCOME TAX
These Regulations, made under section 477A(1) of the Income and Corporation Taxes Act 1988 (“the 1988 Act”) and paragraph 16 of Schedule 5 to the Finance Act 1990, prescribe the cases in which a building society is required to deduct income tax from any dividend or interest paid or credited in any year of assessment in respect of shares in, or deposits with or loans to, the society, and to account for and pay income tax deducted to the Board.
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
reg.5(2)(b)(v)
(vi)
The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992
reg.6(a)
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
reg.1 l
reg.1(2)(a)
The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992
reg.9(c)
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
reg.11
(2A)
The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992
reg.9(d)
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
reg.12(2)
(3)
The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992
reg.10
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
regs.14(3)
15(1)
The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992
regs.II
12
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
reg. 4(l)(r)
The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001
art. 128
art. 1(2)(b)
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
reg 12A
The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001
regs 3
12
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
reg 14A
The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001
regs 3
13
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
regs 15A
15
The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001
regs 3
14
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
reg.2 (defn of exempt friendly society)
The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992
reg.3(b)
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
reg.4(1)(q)
(r)
The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992
reg.4(1)(a)(v)
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
reg.11(2A)
The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992
reg.5(a)
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
reg.11(2B)
The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992
reg.5(b)
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
reg.12(1)
The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992
reg.6(a)(b)
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
reg.12(1)(b)
The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992
reg.6(c)
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
reg.12(1)(c)
(d)
The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992
reg.6(d)
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
reg.2(1) (defn. of the appropriate person)
The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996
reg.3(2)(a)
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
reg.2(1) (defn. of discretionary or accumulation trust)
The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996
reg.3(2)(b)
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
reg.2(2)
(3)
The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996
reg.3(3)
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
reg.4(1)(bb)
The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996
reg.4
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
regs.4(1)(o)
5(2)(c)(i)
The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996
reg.5(1)
(2)
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
reg.2(1) (defn. of the appropriate person)
The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996
reg.3(2)(a)
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
reg.2(1) (defn. of discretionary or accumulation trust)
The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996
reg.3(2)(b)
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
reg.2(2)
(3)
The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996
reg.3(3)
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
reg.4(1)(bb)
The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996
reg.4
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
regs.4(1)(o)
5(2)(c)(i)
The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996
reg.5(1)
(2)
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
reg.4(1)(s)
The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1994
reg.3(b)
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
reg.5(2)(b)(vii)
The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1994
reg.4(a)
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
reg.11(2A)
The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1994
reg.5
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
reg. 2(1)
The Mental Health (Care and Treatment) (Scotland) Act 2003 (Modification of Subordinate Legislation) Order 2005
art. 2
Sch.
para. 8
art. 1
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
reg. 2(1)
The Mental Health (Care and Treatment) (Scotland) Act 2003 (Consequential Provisions) Order 2005
Sch. 2
para. 8
art. 1(1)
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
reg. 5(2)(b)(v)
The Tax and Civil Partnership (No. 2) Regulations 2005
reg. 4(2)
reg. 1
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
reg.4(1)(t)
The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1995
reg. 2
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
Regulations
The Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008
Sch. 3
Sch. 2
reg. 1(1)
Information to be provided to the Board — net payments14
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.