# Finance Act 1991, Paragraph 5


(1) In section 18 of the Taxes Management Act 1970 (information about interest payments) after subsection (3C) there shall be inserted—
“(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.”
(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.

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Source: https://www.legislation.gov.uk/ukpga/1991/31/schedule/11/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-1991/schedule-11/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.