{
  "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-no-2-regulations-1992",
  "json_url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-no-2-regulations-1992.json",
  "id": "uksi/1992/2915",
  "title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992",
  "short_title": "Income Tax (Building Societies) (Dividends and Interest) 1992",
  "long_title": "These Regulations, which are made under section 477A(1) and (2) of the Income and Corporation Taxes Act 1988 and come into force on 14th December 1992, amend the Income Tax (Building Societies) (Dividends and Interest) Regulations 1990 (S.I. 1990/2231) (“the Building Societies Regulations”), previously amended by S.I. 1992/11. The amendments further extend the categories of payments which may be made without deduction of tax by building societies (“gross payments”) and provide that the amendments made by section 29 of the Finance (No. 2) Act 1992 to section 17 of the Taxes Management Act 1970 (returns of interest paid by banks) apply to returns of dividends and interest paid by building societies.",
  "citation": "S.I. 1992/2915",
  "type": "uksi",
  "year": "1992",
  "number": "2915",
  "version": "current",
  "date": "1992-11-19",
  "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-dividends-and-interest-amendment-no-2-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-dividends-and-interest-amendment-no-2-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-dividends-and-interest-amendment-no-2-regulations-1992/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-no-2-regulations-1992/regulation-3",
      "extent": null,
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    },
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      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-no-2-regulations-1992/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "kind": "regulation",
      "number": "5",
      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-no-2-regulations-1992/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "heading": "Amendments to the principal Regulations",
      "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-no-2-regulations-1992/regulation-6",
      "extent": null,
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    },
    {
      "path": "signature",
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-no-2-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-dividends-and-interest-amendment-no-2-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"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-no-2-regulations-1992/changes.json",
  "changes_made_by": 13,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-no-2-regulations-1992/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-no-2-regulations-1992/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/2915",
    "retrieved_at": "2026-10-29T14:11:31.642430+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."
}