Regulation 4 The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990
(1)
The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990f1 shall be amended as follows.
(2)
In regulation 5 (certificate of non-liability to tax), in paragraph (2)(b)(v), for “spouse” substitute “spouse, civil partner”.
Annotations
Footnotes
- f1