Statutory Instruments

1992 No. 2915

INCOME TAX

The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992

Made

19th November 1992

Laid before the House of Commons

23rd November 1992

Coming into force

14th December 1992

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 477A(1) and (2) of the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:

(1)

1988 c. 1; section 477A was inserted by paragraph 4 of Schedule 5 to the Finance Act 1990 (c. 29) and amendedby section 52(2) and (3) of, and paragraph 2 of Schedule 11 to, the Finance Act 1991 (c. 31), and paragraph 3 ofSchedule 8 to the Finance (No. 2) Act 1992 (c. 48).