{
  "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-1992/regulation-6",
  "json_url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-1992/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 5(2)—\n(a) after paragraph (iv) of sub-paragraph (b) there shall be added the words\n“or\n(v) a parent, guardian, spouse or son or daughter of a person suffering from mental disorder; or\n(vi) a receiver or other person appointed by any court in the United Kingdom to act in relation to the property and affairs of a person incapable, by reason of mental disorder, of managing and administering his property and affairs;”;\n(b) in paragraph (ii) of sub-paragraph (c) for the words “the certificate, if given, would relate” there shall be substituted the words “the certificate relates”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/11/regulation/6",
    "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."
}