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