Regulation 2 Interpretation Original text. Later amendments are not shown. In these Regulations “the principal Regulations” means the Income Tax (Building Societies) (Dividends and Interest) Regulations 1990f1 and “regulation” means a regulation of those Regulations. Annotations Footnotes f1 S.I. 1990/2231, amended by S.I. 1992/11 and 2915. ← Regulation 1 Regulation 2 Regulation 3 →