# The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992, Regulation 4: Amendments to the principal Regulations


In regulation 3 for paragraph (2) there shall be substituted—
“(2) The cases prescribed by this paragraph are all payments of dividends or interest in respect of an investment other than—
(a) gross payments, and
(b) payments referred to in section 477A (1A) of the Taxes Act.”.

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Source: https://www.legislation.gov.uk/uksi/1992/11/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-1992/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.