{
  "url": "https://openlegislation.uk/income-tax-building-societies-audit-powers-regulations-1992",
  "json_url": "https://openlegislation.uk/income-tax-building-societies-audit-powers-regulations-1992.json",
  "id": "uksi/1992/10",
  "title": "The Income Tax (Building Societies) (Audit Powers) Regulations 1992",
  "short_title": "Income Tax (Building Societies) (Audit Powers) 1992",
  "long_title": "These Regulations are made under sections 477A(1) and (2) and 482A of the Income and Corporation Taxes Act 1988 and come into force on 30th January 1992. They provide firstly for the furnishing of information to, and inspection of documents by, the Board in connection with payments of dividends and interest made by building societies without deduction of tax (“gross payments”) pursuant to regulation 4 of the Income Tax (Building Societies) (Dividends and Interest) Regulations 1990 (S.I. 1990/2231) (“the Building Societies Regulations”), other than payments falling within regulation 4(1)(n) of those Regulations.",
  "citation": "S.I. 1992/10",
  "type": "uksi",
  "year": "1992",
  "number": "10",
  "version": "current",
  "date": "1992-01-08",
  "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-audit-powers-regulations-1992/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/income-tax-building-societies-audit-powers-regulations-1992/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-audit-powers-regulations-1992/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Information to be provided to the Board — gross payments",
      "url": "https://openlegislation.uk/income-tax-building-societies-audit-powers-regulations-1992/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Inspection of records",
      "url": "https://openlegislation.uk/income-tax-building-societies-audit-powers-regulations-1992/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Excluded investment",
      "url": "https://openlegislation.uk/income-tax-building-societies-audit-powers-regulations-1992/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Approval of building society",
      "url": "https://openlegislation.uk/income-tax-building-societies-audit-powers-regulations-1992/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Conditions of audit agreement referred to in regulation 6(3)",
      "url": "https://openlegislation.uk/income-tax-building-societies-audit-powers-regulations-1992/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Termination of approval of building society",
      "url": "https://openlegislation.uk/income-tax-building-societies-audit-powers-regulations-1992/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Alteration of scope of approval of building society",
      "url": "https://openlegislation.uk/income-tax-building-societies-audit-powers-regulations-1992/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Appeals against Board’s refusal to approve building society, or termination or alteration of approval",
      "url": "https://openlegislation.uk/income-tax-building-societies-audit-powers-regulations-1992/regulation-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Consequences of termination or alteration of approval of building society",
      "url": "https://openlegislation.uk/income-tax-building-societies-audit-powers-regulations-1992/regulation-11",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Use of information",
      "url": "https://openlegislation.uk/income-tax-building-societies-audit-powers-regulations-1992/regulation-12",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-building-societies-audit-powers-regulations-1992/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-building-societies-audit-powers-regulations-1992/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/2008/2682",
      "affecting_title": "The Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008",
      "affecting_provisions": "Sch. 3"
    }
  ],
  "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/477A",
        "section/482A"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-building-societies-audit-powers-regulations-1992/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-building-societies-audit-powers-regulations-1992/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-building-societies-audit-powers-regulations-1992/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/10",
    "retrieved_at": "2026-10-29T14:31:24.830888+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."
}