http://www.legislation.gov.uk/uksi/1990/2231/regulation/6/madeThe Income Tax (Building Societies) (Dividends and Interest) Regulations 1990Building societiesIncome taxTaxCorporation taxKing's Printer of Acts of Parliament2015-02-10INCOME TAXThese 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.6Certificate ceasing to be valid1

The condition prescribed by this regulation is that the certificate referred to in regulation 5 continues in full force and effect and has not ceased to be valid.

2

A certificate ceases to be valid in any of the circumstances specified in paragraph (3).

3

The circumstances specified in this paragraph are—

a

the receipt by the building society of information by way of a notification pursuant to regulation 5(2)(e)(ii) that the person beneficially entitled to a payment of a dividend or interest arising on an account specified in the notification has become liable to pay an amount by way of income tax for the year in which the payment is made;

b

in the case of a certificate given under regulation 5(2)(b)(ii), the ending of the year in which the person beneficially entitled to the payment attains the age of 16;

c

the failure by a person who has given a certificate under regulation 5(2)(b)(iii), but is not the holder of the account to which the certificate relates, to become the holder before the first payment of a dividend or interest after the end of the year in which he attains the age of 16;

d

where the Board, having reason to believe that a person beneficially entitled to a payment of a dividend or interest is or has become liable to pay an amount by way of income tax, by notice require a building society to deduct tax pursuant to regulation 3 from payments of dividends or interest which—

i

are made in respect of an account which is held by or on behalf of that person and which, together with the account number and, where necessary for identifying the account, the branch of the building society where the account is held, is specified in the notice, and

ii

are made to or for the benefit of that person after the expiry of a period of 30 days following the date of issue of the notice;

e

notification is received by the building society that the person by whom or on whose behalf the certificate was given has died.

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<ukm:UnappliedEffect AffectedProvisions="reg 14A" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" Type="added" AffectingClass="UnitedKingdomStatutoryInstrument" EffectId="key-353f47d5c9d53163b0deed9df7771035" AffectedNumber="2231" URI="http://www.legislation.gov.uk/id/effect/uksi-2001-404xls-13" AffectedClass="UnitedKingdomStatutoryInstrument" Modified="2013-10-13T01:10:56.719+01:00" RequiresApplied="true" AffectingNumber="404" AffectingYear="2001" Created="2013-10-13T01:10:56.719+01:00" AffectedYear="1990" AffectingURI="http://www.legislation.gov.uk/id/uksi/2001/404" AffectingProvisions="regs 3, 13">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="regulation-14A" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/14A" err:Ref="Section missing in legislation" Missing="true">reg 14A</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3" URI="http://www.legislation.gov.uk/id/uksi/2001/404/regulation/3">regs 3</ukm:Section>
<ukm:Section Ref="regulation-13" URI="http://www.legislation.gov.uk/id/uksi/2001/404/regulation/13">13</ukm:Section>
</ukm:AffectingProvisions>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingProvisions="regs 3, 14" AffectingClass="UnitedKingdomStatutoryInstrument" Modified="2013-10-13T01:10:56.719+01:00" URI="http://www.legislation.gov.uk/id/effect/uksi-2001-404xls-14" AffectedClass="UnitedKingdomStatutoryInstrument" AffectedProvisions="regs 15A, 15" EffectId="key-154adc68b6b423d02ecc723d0a27502a" AffectingNumber="404" Created="2013-10-13T01:10:56.719+01:00" Type="added" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" AffectingYear="2001" AffectedNumber="2231" AffectedYear="1990" AffectingURI="http://www.legislation.gov.uk/id/uksi/2001/404" RequiresApplied="true">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="regulation-15A" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/15A" err:Ref="Section missing in legislation" Missing="true">regs 15A</ukm:Section>
<ukm:Section Ref="regulation-15" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/15">15</ukm:Section>
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<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3" URI="http://www.legislation.gov.uk/id/uksi/2001/404/regulation/3">regs 3</ukm:Section>
<ukm:Section Ref="regulation-14" URI="http://www.legislation.gov.uk/id/uksi/2001/404/regulation/14">14</ukm:Section>
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<ukm:UnappliedEffect URI="http://www.legislation.gov.uk/id/effect/key-ec116dd45a1642bacc713396c05c8a21" RequiresApplied="true" AffectingYear="1992" Comments="reg.2 (defn of exempt friendly society) rev" EffectId="key-ec116dd45a1642bacc713396c05c8a21" AffectingClass="UnitedKingdomStatutoryInstrument" Created="2019-07-11T00:00:00" Modified="2019-07-11T00:00:00" AffectingURI="http://www.legislation.gov.uk/id/uksi/1992/2915" AffectedProvisions="reg.2 (defn of exempt friendly society)" Type="revoked" AffectedYear="1990" AffectedClass="UnitedKingdomStatutoryInstrument" Row="3563" AffectingNumber="2915" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" AffectingProvisions="reg.3(b)" AffectedNumber="2231">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-2" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/2">reg.2</ukm:Section>
(defn of exem
<ukm:Section xmlns:err="http://www.legislation.gov.uk/namespaces/error" Ref="part" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/part" err:Ref="Section missing in legislation" Missing="true">pt </ukm:Section>
friendly society)
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3-b" URI="http://www.legislation.gov.uk/id/uksi/1992/2915/regulation/3/b">reg.3(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Row="3568" Modified="2019-07-11T00:00:00" AffectingYear="1992" AffectingNumber="2915" URI="http://www.legislation.gov.uk/id/effect/key-7067ec00aecd7101a3801d75411fecc4" AffectedClass="UnitedKingdomStatutoryInstrument" RequiresApplied="true" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" Created="2019-07-11T00:00:00" AffectingClass="UnitedKingdomStatutoryInstrument" EffectId="key-7067ec00aecd7101a3801d75411fecc4" AffectedProvisions="reg.4(1)(q)(r)" AffectedYear="1990" Type="added" Comments="reg.4(1)(q)(r) added" AffectedNumber="2231" AffectingURI="http://www.legislation.gov.uk/id/uksi/1992/2915" AffectingProvisions="reg.4(1)(a)(v)">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-4-1-q" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/4/1/q" FoundRef="regulation-4">reg.4(1)(q)</ukm:Section>
<ukm:Section Ref="regulation-4-1-r" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/4/1/r" FoundRef="regulation-4">(r)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-4-1-a-v" URI="http://www.legislation.gov.uk/id/uksi/1992/2915/regulation/4/1/a/v">reg.4(1)(a)(v)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Comments="reg.11(2A) am" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" RequiresApplied="true" AffectedProvisions="reg.11(2A)" EffectId="key-ec88aa1b49febedd0621f884e66c43fa" Modified="2019-07-11T00:00:00" AffectedNumber="2231" AffectingProvisions="reg.5(a)" Type="amended" AffectingURI="http://www.legislation.gov.uk/id/uksi/1992/2915" AffectingClass="UnitedKingdomStatutoryInstrument" Created="2019-07-11T00:00:00" AffectedClass="UnitedKingdomStatutoryInstrument" AffectingNumber="2915" URI="http://www.legislation.gov.uk/id/effect/key-ec88aa1b49febedd0621f884e66c43fa" AffectingYear="1992" Row="3570" AffectedYear="1990">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-11-2A" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/11/2A" FoundRef="regulation-11">reg.11(2A)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-5-a" URI="http://www.legislation.gov.uk/id/uksi/1992/2915/regulation/5/a">reg.5(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Type="added" URI="http://www.legislation.gov.uk/id/effect/key-33652f74c699fcb10aad40166d6d6736" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" RequiresApplied="true" AffectedNumber="2231" AffectingNumber="2915" Modified="2019-07-11T00:00:00" AffectingYear="1992" AffectedYear="1990" AffectedProvisions="reg.11(2B)" Created="2019-07-11T00:00:00" AffectingClass="UnitedKingdomStatutoryInstrument" Row="3571" Comments="reg.11(2B) added" AffectingURI="http://www.legislation.gov.uk/id/uksi/1992/2915" AffectingProvisions="reg.5(b)" AffectedClass="UnitedKingdomStatutoryInstrument" EffectId="key-33652f74c699fcb10aad40166d6d6736">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-11-2B" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/11/2B" FoundRef="regulation-11">reg.11(2B)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-5-b" URI="http://www.legislation.gov.uk/id/uksi/1992/2915/regulation/5/b">reg.5(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedClass="UnitedKingdomStatutoryInstrument" AffectingYear="1992" URI="http://www.legislation.gov.uk/id/effect/key-90d381866d5d31765519c77dfdc153f9" AffectedProvisions="reg.12(1)" Modified="2019-07-11T00:00:00" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" EffectId="key-90d381866d5d31765519c77dfdc153f9" AffectedNumber="2231" RequiresApplied="true" Row="3572" Created="2019-07-11T00:00:00" Comments="reg.12(1) am" AffectingURI="http://www.legislation.gov.uk/id/uksi/1992/2915" AffectingProvisions="reg.6(a)(b)" AffectedYear="1990" Type="amended" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingNumber="2915">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-12-1" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/12/1" FoundRef="regulation-12">reg.12(1)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-6-a-b" URI="http://www.legislation.gov.uk/id/uksi/1992/2915/regulation/6/a/b" FoundRef="regulation-6">reg.6(a)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" AffectedYear="1990" AffectedClass="UnitedKingdomStatutoryInstrument" AffectedNumber="2231" AffectingYear="1992" Created="2019-07-11T00:00:00" Modified="2019-07-11T00:00:00" AffectingURI="http://www.legislation.gov.uk/id/uksi/1992/2915" RequiresApplied="true" Row="3573" URI="http://www.legislation.gov.uk/id/effect/key-ed391ad8c2af3baf641fe84813659ec7" AffectingProvisions="reg.6(c)" AffectingClass="UnitedKingdomStatutoryInstrument" Comments="reg.12(1)(b) subst" AffectingNumber="2915" AffectedProvisions="reg.12(1)(b)" Type="substituted" EffectId="key-ed391ad8c2af3baf641fe84813659ec7">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-12-1-b" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/12/1/b" FoundRef="regulation-12">reg.12(1)(b)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-6-c" URI="http://www.legislation.gov.uk/id/uksi/1992/2915/regulation/6/c">reg.6(c)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect RequiresApplied="true" Row="3574" URI="http://www.legislation.gov.uk/id/effect/key-0bcb753cca60279d799e4c4a5949aa22" EffectId="key-0bcb753cca60279d799e4c4a5949aa22" AffectedClass="UnitedKingdomStatutoryInstrument" Created="2019-07-11T00:00:00" AffectingYear="1992" Type="added" AffectingNumber="2915" AffectedYear="1990" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" AffectingClass="UnitedKingdomStatutoryInstrument" AffectingURI="http://www.legislation.gov.uk/id/uksi/1992/2915" AffectingProvisions="reg.6(d)" AffectedNumber="2231" Comments="reg.12(1)(c)(d) added" AffectedProvisions="reg.12(1)(c)(d)" Modified="2019-07-11T00:00:00">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-12-1-c" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/12/1/c" FoundRef="regulation-12">reg.12(1)(c)</ukm:Section>
<ukm:Section Ref="regulation-12-1-d" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/12/1/d" FoundRef="regulation-12">(d)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-6-d" URI="http://www.legislation.gov.uk/id/uksi/1992/2915/regulation/6/d">reg.6(d)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectedClass="UnitedKingdomStatutoryInstrument" AffectingClass="UnitedKingdomStatutoryInstrument" URI="http://www.legislation.gov.uk/id/effect/key-9a168530d42da5586b550003508885f5" EffectId="key-9a168530d42da5586b550003508885f5" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" AffectedYear="1990" AffectingURI="http://www.legislation.gov.uk/id/uksi/1996/223" AffectingNumber="223" RequiresApplied="true" Created="2019-05-02T00:00:00" Type="amended" AffectingProvisions="reg.3(2)(a)" Comments="reg.2(1) (defn. of the appropriate person) am." AffectedNumber="2231" Row="3598" AffectedProvisions="reg.2(1) (defn. of the appropriate person)" Modified="2019-05-02T00:00:00" AffectingYear="1996">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-2-1" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/2/1" FoundRef="regulation-2">reg.2(1)</ukm:Section>
(defn. of the appropriate person)
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3-2-a" URI="http://www.legislation.gov.uk/id/uksi/1996/223/regulation/3/2/a">reg.3(2)(a)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomStatutoryInstrument" AffectingProvisions="reg.3(2)(b)" EffectId="key-8719848fdd99086bd488a220e3032f67" AffectedClass="UnitedKingdomStatutoryInstrument" AffectingYear="1996" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" RequiresApplied="true" Created="2019-05-02T00:00:00" Comments="reg.2(1) (defn. of discretionary or accumulation trust) added" AffectedNumber="2231" URI="http://www.legislation.gov.uk/id/effect/key-8719848fdd99086bd488a220e3032f67" AffectedProvisions="reg.2(1) (defn. of discretionary or accumulation trust)" Modified="2019-05-02T00:00:00" AffectingURI="http://www.legislation.gov.uk/id/uksi/1996/223" AffectedYear="1990" AffectingNumber="223" Type="added" Row="3599">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-2-1" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/2/1" FoundRef="regulation-2">reg.2(1)</ukm:Section>
(defn. of discretionary or accumulation trust)
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3-2-b" URI="http://www.legislation.gov.uk/id/uksi/1996/223/regulation/3/2/b">reg.3(2)(b)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect Row="3600" Type="added" AffectedClass="UnitedKingdomStatutoryInstrument" URI="http://www.legislation.gov.uk/id/effect/key-bf6183cf93817e3d6bcd00ccc51cc0f5" Modified="2019-05-02T00:00:00" EffectId="key-bf6183cf93817e3d6bcd00ccc51cc0f5" AffectingYear="1996" RequiresApplied="true" AffectedProvisions="reg.2(2)(3)" AffectingClass="UnitedKingdomStatutoryInstrument" Comments="reg.2(2)(3) added" AffectedNumber="2231" AffectingNumber="223" AffectedYear="1990" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" AffectingProvisions="reg.3(3)" Created="2019-05-02T00:00:00" AffectingURI="http://www.legislation.gov.uk/id/uksi/1996/223">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-2-2" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/2/2" FoundRef="regulation-2">reg.2(2)</ukm:Section>
<ukm:Section Ref="regulation-2-3" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/2/3" FoundRef="regulation-2">(3)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-3-3" URI="http://www.legislation.gov.uk/id/uksi/1996/223/regulation/3/3">reg.3(3)</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingClass="UnitedKingdomStatutoryInstrument" Comments="reg.4(1)(bb) added" EffectId="key-b22bfb8a2e607e709d6bc493f9fc59f2" Created="2019-05-02T00:00:00" Row="3601" AffectingNumber="223" AffectedNumber="2231" Type="added" AffectedClass="UnitedKingdomStatutoryInstrument" AffectedProvisions="reg.4(1)(bb)" AffectingYear="1996" AffectedYear="1990" RequiresApplied="true" AffectingProvisions="reg.4" URI="http://www.legislation.gov.uk/id/effect/key-b22bfb8a2e607e709d6bc493f9fc59f2" AffectingURI="http://www.legislation.gov.uk/id/uksi/1996/223" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" Modified="2019-05-02T00:00:00">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-4-1-bb" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/4/1/bb" FoundRef="regulation-4">reg.4(1)(bb)</ukm:Section>
</ukm:AffectedProvisions>
<ukm:AffectingTitle>The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996</ukm:AffectingTitle>
<ukm:AffectingProvisions>
<ukm:Section Ref="regulation-4" URI="http://www.legislation.gov.uk/id/uksi/1996/223/regulation/4">reg.4</ukm:Section>
</ukm:AffectingProvisions>
<ukm:InForceDates>
<ukm:InForce Applied="false" Prospective="true" Qualification=""/>
</ukm:InForceDates>
</ukm:UnappliedEffect>
<ukm:UnappliedEffect AffectingYear="1996" AffectingNumber="223" AffectedURI="http://www.legislation.gov.uk/id/uksi/1990/2231" Row="3602" RequiresApplied="true" EffectId="key-827bbd6af1702130834c18ff6ca21ea5" AffectingProvisions="reg.5(1)(2)" URI="http://www.legislation.gov.uk/id/effect/key-827bbd6af1702130834c18ff6ca21ea5" Created="2019-05-02T00:00:00" AffectingURI="http://www.legislation.gov.uk/id/uksi/1996/223" AffectingClass="UnitedKingdomStatutoryInstrument" Comments="regs.4(1)(o),5(2)(c)(i) am." AffectedProvisions="regs.4(1)(o),5(2)(c)(i)" AffectedClass="UnitedKingdomStatutoryInstrument" Type="amended" AffectedYear="1990" AffectedNumber="2231" Modified="2019-05-02T00:00:00">
<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
<ukm:AffectedProvisions>
<ukm:Section Ref="regulation-4-1-o" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/4/1/o" FoundRef="regulation-4">regs.4(1)(o)</ukm:Section>
<ukm:Section Ref="regulation-5-2-c-i" URI="http://www.legislation.gov.uk/id/uksi/1990/2231/regulation/5/2/c/i">5(2)(c)(i)</ukm:Section>
</ukm:AffectedProvisions>
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<ukm:AffectedTitle>The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990</ukm:AffectedTitle>
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<portionBody>
<hcontainer name="regulation" eId="regulation-6">
<num>6</num>
<heading>Certificate ceasing to be valid</heading>
<paragraph eId="regulation-6-1">
<num>1</num>
<content>
<p>The condition prescribed by this regulation is that the certificate referred to in regulation 5 continues in full force and effect and has not ceased to be valid.</p>
</content>
</paragraph>
<paragraph eId="regulation-6-2">
<num>2</num>
<content>
<p>A certificate ceases to be valid in any of the circumstances specified in paragraph (3).</p>
</content>
</paragraph>
<paragraph eId="regulation-6-3">
<num>3</num>
<intro>
<p>The circumstances specified in this paragraph are—</p>
</intro>
<subparagraph eId="regulation-6-3-a">
<num>a</num>
<content>
<p>the receipt by the building society of information by way of a notification pursuant to regulation 5(2)(e)(ii) that the person beneficially entitled to a payment of a dividend or interest arising on an account specified in the notification has become liable to pay an amount by way of income tax for the year in which the payment is made;</p>
</content>
</subparagraph>
<subparagraph eId="regulation-6-3-b">
<num>b</num>
<content>
<p>in the case of a certificate given under regulation 5(2)(b)(ii), the ending of the year in which the person beneficially entitled to the payment attains the age of 16;</p>
</content>
</subparagraph>
<subparagraph eId="regulation-6-3-c">
<num>c</num>
<content>
<p>the failure by a person who has given a certificate under regulation 5(2)(b)(iii), but is not the holder of the account to which the certificate relates, to become the holder before the first payment of a dividend or interest after the end of the year in which he attains the age of 16;</p>
</content>
</subparagraph>
<subparagraph eId="regulation-6-3-d">
<num>d</num>
<intro>
<p>
where
<abbr title="Commissioners of Inland Revenue" xml:lang="">the Board</abbr>
, having reason to believe that a person beneficially entitled to a payment of a dividend or interest is or has become liable to pay an amount by way of income tax, by notice require a building society to deduct tax pursuant to regulation 3 from payments of dividends or interest which—
</p>
</intro>
<clause eId="regulation-6-3-d-i">
<num>i</num>
<content>
<p>are made in respect of an account which is held by or on behalf of that person and which, together with the account number and, where necessary for identifying the account, the branch of the building society where the account is held, is specified in the notice, and</p>
</content>
</clause>
<clause eId="regulation-6-3-d-ii">
<num>ii</num>
<content>
<p>are made to or for the benefit of that person after the expiry of a period of 30 days following the date of issue of the notice;</p>
</content>
</clause>
</subparagraph>
<subparagraph eId="regulation-6-3-e">
<num>e</num>
<content>
<p>notification is received by the building society that the person by whom or on whose behalf the certificate was given has died.</p>
</content>
</subparagraph>
</paragraph>
</hcontainer>
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