{
  "url": "https://openlegislation.uk/income-tax-building-societies-amendment-regulations-1988/note",
  "json_url": "https://openlegislation.uk/income-tax-building-societies-amendment-regulations-1988/note.json",
  "legislation": "uksi/1988/1011",
  "legislation_title": "The Income Tax (Building Societies) (Amendment) Regulations 1988",
  "legislation_url": "https://openlegislation.uk/income-tax-building-societies-amendment-regulations-1988",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations, which come into force on 1st July 1988, amend the Income Tax (Building Societies) Regulations 1986 (“the 1986 Regulations”).\nRegulation 1 provides for citation and commencement and regulation 2 for inter- pretation.\nRegulations 3 and 4 amend Regulation 6(1) of the 1986 Regulations (gross payments) and Regulation 8(1) of those Regulations (declarations by investors), respectively, so that, subject to the receipt of a declaration, a building society may make a gross payment for the purposes of approved personal pension arrangements as defined in section 630 of the Income and Corporation Taxes Act 1988.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1988/1011/note",
    "retrieved_at": "2026-10-29T16:05:29.875613+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."
}