{
  "url": "https://openlegislation.uk/income-tax-building-societies-amendment-regulations-1987/regulation-4",
  "json_url": "https://openlegislation.uk/income-tax-building-societies-amendment-regulations-1987/regulation-4.json",
  "legislation": "uksi/1987/844",
  "legislation_title": "The Income Tax (Building Societies) (Amendment) Regulations 1987",
  "legislation_url": "https://openlegislation.uk/income-tax-building-societies-amendment-regulations-1987",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments to the 1986 Regulations",
  "text": "In regulation 6(1) of the 1986 Regulations after paragraph (f) there shall be inserted—\n“(ff) a payment to a company resident in the United Kingdom, which company is a 51 per cent. subsidiary of the building society making the payment, where the building society and the company have jointly elected that any such payments shall be made gross and the election is in force at the time of the payment;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1987/844/regulation/4",
    "retrieved_at": "2026-10-29T16:26:55.122979+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."
}