{
  "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-1994/introduction",
  "json_url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-1994/introduction.json",
  "legislation": "uksi/1994/296",
  "legislation_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1994",
  "legislation_url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-1994",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 10th February 1994\nLaid before the House of Commons 11th February 1994\nComing into force 4th March 1994\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 477A(1) of the Income and Corporation Taxes Act 1988, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; section 477A was inserted by paragraph 4 of Schedule 5 to the Finance Act 1990 (c. 29) and amended by section 52(2) of, and paragraph 2 of Schedule 11 to, the Finance Act 1991 (c. 31), and paragraph 3 of Schedule 8 to the Finance (No.2) Act 1992 (c. 48)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/296/introduction",
    "retrieved_at": "2026-10-29T13:41:22.056669+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."
}