http://www.legislation.gov.uk/uksi/1992/13/contents/made

The Income Tax (Deposit-takers) (Interest Payments) (Amendment) Regulations 1992

Income tax

Tax

Mental disorders and illness

King's Printer of Acts of Parliament

2016-01-12

INCOME TAX

These Regulations, which are made under sections 480B and 482(11) (aa) of the Income and Corporation Taxes Act 1988 and come into force on 30th January 1992, amend the Income Tax (Deposit-takers) (Interest Payments) Regulations 1990 (S.I. 1990/2232). In addition to making changes of a drafting nature, the amendments extend the categories of persons who can sign certificates of non-liability to tax to specified persons who may sign on behalf of persons suffering from mental disorder.