{
  "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-1992/regulation-4",
  "json_url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-1992/regulation-4.json",
  "legislation": "uksi/1992/11",
  "legislation_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-1992",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 3 for paragraph (2) there shall be substituted—\n“(2) The cases prescribed by this paragraph are all payments of dividends or interest in respect of an investment other than—\n(a) gross payments, and\n(b) payments referred to in section 477A (1A) of the Taxes Act.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Subsection (1A) of section 477A was inserted by paragraph 2(2) of Schedule 11 to the Finance Act 1991."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/11/regulation/4",
    "retrieved_at": "2026-10-29T14:31:24.118482+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."
}