{
  "url": "https://openlegislation.uk/income-tax-building-societies-amendment-regulations-1989/regulation-4",
  "json_url": "https://openlegislation.uk/income-tax-building-societies-amendment-regulations-1989/regulation-4.json",
  "legislation": "uksi/1989/36",
  "legislation_title": "The Income Tax (Building Societies) (Amendment) Regulations 1989",
  "legislation_url": "https://openlegislation.uk/income-tax-building-societies-amendment-regulations-1989",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments to the 1986 Regulations",
  "text": "In Regulation 6(1) of the 1986 Regulations—\n(a) after paragraph (g) there shall be inserted—\n“(gg) a payment of interest made to a building society on a loan made by a building society;”; and\n(b) after paragraph (h) there shall be inserted—\n“(hh) a payment in respect of a general client account deposit;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1989/36/regulation/4",
    "retrieved_at": "2026-10-29T15:51:22.858011+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."
}