{
  "url": "https://openlegislation.uk/finance-act-1991/schedule-11/paragraph-5",
  "json_url": "https://openlegislation.uk/finance-act-1991/schedule-11/paragraph-5.json",
  "legislation": "ukpga/1991/31",
  "legislation_title": "Finance Act 1991",
  "legislation_url": "https://openlegislation.uk/finance-act-1991",
  "path": "schedule/11/paragraph/5",
  "kind": "paragraph",
  "number": "5",
  "heading": null,
  "text": "(1) In section 18 of the Taxes Management Act 1970 (information about interest payments) after subsection (3C) there shall be inserted—\n“(3D) For the purposes of this section, the payment by a building society of a dividend in respect of a share in the society shall be treated as the payment of interest.”\n(2) This paragraph shall have effect as regards a case where the payment is made on or after the day on which this Act is passed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1970 c. 9."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1991/31/schedule/11/paragraph/5",
    "retrieved_at": "2026-10-29T09:37:56.935967+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}