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The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001
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- UK Statutory Instruments
- 2001 No. 404
- Regulation 13
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Amendments to the principal Regulations
13. After regulation 14 insert the following regulation—
“Information to be provided to the Board—return under regulation 12
14A. 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 (including copies of any relevant books, documents or other records) as they may reasonably require for the purposes of determining whether information contained in a return by the building society by virtue of a notice under the provisions referred to in regulation 12(1) was correct and complete.”.
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