# The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992, Regulation 5: Amendments to the principal Regulations


In regulation 4(1)—
(a) sub-paragraph (m) shall be omitted;
(b) after sub-paragraph (n) there shall be added—
“(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;
(p) a payment to a local authority within the meaning of section 842A of the Taxes Act.”.

---
Source: https://www.legislation.gov.uk/uksi/1992/11/regulation/5 (the official version)
Page: https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-1992/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.