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8. In regulation 12(1)(1)—
(a)for the words from “The like provisions” to “(4) to (4C)” substitute “Subject to the provisions of this regulation, the like provisions as are contained in section 17(1), (2), (4) and (4A)”(2);
(b)for sub-paragraph (b) substitute the following sub-paragraph—
“(b)for the word “bank” in subsection (1) there were substituted “building society”;”;
(c)omit sub-paragraphs (c) and (d).
Section 17 of the Taxes Management Act 1970 (c. 9) was amended by section 123(2) of the Finance Act 1988 (c. 39), section 92(1) to (3) of, and Part V of Schedule 19 to, the Finance Act 1990, section 29 of, and Part VII(3) of Schedule 18 to, the Finance (No. 2) Act 1992 (c. 48), paragraph 11(1), (2)(a) and (3) of Schedule 37 to the Finance Act 1996 and section 145(1) to (3) of, and Part V of Schedule 40 to, the Finance Act 2000.
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