# The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992, Regulation 7: Amendments to the principal Regulations


At the end of regulation 6(3) (d) (ii) there shall be added the words “or, if earlier, after it has become reasonably practicable so to deduct tax;”.

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Source: https://www.legislation.gov.uk/uksi/1992/11/regulation/7 (the official version)
Page: https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-1992/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.