http://www.legislation.gov.uk/uksi/1992/10/contents/made
The Income Tax (Building Societies) (Audit Powers) Regulations 1992
Building societies
Business practice and regulation
Income tax
Companies
King's Printer of Acts of Parliament
2016-01-12
INCOME TAX
These Regulations are made under sections 477A(1) and (2) and 482A of the Income and Corporation Taxes Act 1988 and come into force on 30th January 1992. They provide firstly for the furnishing of information to, and inspection of documents by, the Board in connection with payments of dividends and interest made by building societies without deduction of tax (“gross payments”) pursuant to regulation 4 of the Income Tax (Building Societies) (Dividends and Interest) Regulations 1990 (S.I. 1990/2231) (“the Building Societies Regulations”), other than payments falling within regulation 4(1)(n) of those Regulations.
The Income Tax (Building Societies) (Audit Powers) Regulations 1992
Regulations
The Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008