{
  "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-1992/regulation-5",
  "json_url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-1992/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 4(1)—\n(a) sub-paragraph (m) shall be omitted;\n(b) after sub-paragraph (n) there shall be added—\n“(o) a payment in respect of an investment forming part of a premiums trust fund (within the meaning of section 457 of the Taxes Act) of an underwriting member of Lloyd's;\n(p) a payment to a local authority within the meaning of section 842A of the Taxes Act.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 842A was inserted by section 127(1) of the Finance Act 1990."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/11/regulation/5",
    "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."
}