# The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992, Regulation 6: Amendments to the principal Regulations


In regulation 5(2)—
(a) after paragraph (iv) of sub-paragraph (b) there shall be added the words
“or
(v) a parent, guardian, spouse or son or daughter of a person suffering from mental disorder; or
(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;”;
(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”.

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Source: https://www.legislation.gov.uk/uksi/1992/11/regulation/6 (the official version)
Page: https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-1992/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.