# The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992, Regulation 3: Amendments to the principal Regulations


In regulation 2—
(a) immediately before the definition of “the Board” there shall be inserted—
““the appropriate person” means any person who is beneficially entitled to a payment by a building society of a dividend or interest in respect of an investment, or is entitled to receive any such payment as a personal representative in his capacity as such, or to whom any such dividend or interest is payable;”;
(b) after the definition of “investor” there shall be inserted—
““mental disorder” has the meaning given by section 1(2) of the Mental Health Act 1983 or, in Scotland, section 1(2) of the Mental Health (Scotland) Act 1984 or, in Northern Ireland, Article 3 of the Mental Health (Northern Ireland) Order 1986;”;
(c) after the definition of “the 1986 Regulations” there shall be inserted—
““son or daughter” means a son or daughter aged 16 or over, and includes a stepson or stepdaughter and an adopted or illegitimate son or daughter;”.

---
Source: https://www.legislation.gov.uk/uksi/1992/11/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-1992/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.