{
  "url": "https://openlegislation.uk/income-tax-building-societies-annual-payments-regulations-1991",
  "json_url": "https://openlegislation.uk/income-tax-building-societies-annual-payments-regulations-1991.json",
  "id": "uksi/1991/512",
  "title": "The Income Tax (Building Societies) (Annual Payments) Regulations 1991",
  "short_title": "Income Tax (Building Societies) (Annual Payments) 1991",
  "long_title": "These Regulations are made under section 350 of the Income and Corporation Taxes Act 1988 (“the 1988 Act”). They modify certain provisions of Schedule 16 to the 1988 Act with the consequence that the Schedule provides the machinery for a building society to account for and pay income tax in respect of annuities or other annual payments from which tax is deductible under section 349(1) of the 1988 Act (“section 349(1) payments”). They also make transitional provision for payment of tax in respect of section 349(1) payments made by a society under the Income Tax (Building Societies) Regulations 1986 (S.I.1986/482) (“the 1986 Regulations”).",
  "citation": "S.I. 1991/512",
  "type": "uksi",
  "year": "1991",
  "number": "512",
  "version": "current",
  "date": "1991-03-06",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-building-societies-annual-payments-regulations-1991/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/income-tax-building-societies-annual-payments-regulations-1991/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/income-tax-building-societies-annual-payments-regulations-1991/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Collection of amounts representing income tax payable by building societies",
      "url": "https://openlegislation.uk/income-tax-building-societies-annual-payments-regulations-1991/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-building-societies-annual-payments-regulations-1991/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-building-societies-annual-payments-regulations-1991/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "ukpga/2007/3",
      "affecting_title": "Income Tax Act 2007",
      "affecting_provisions": "Sch. 3 Pt. 1"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/350"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-building-societies-annual-payments-regulations-1991/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-building-societies-annual-payments-regulations-1991/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-building-societies-annual-payments-regulations-1991/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/512",
    "retrieved_at": "2026-10-29T14:49:24.445677+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."
}