{
  "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-1994/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-1994/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 4(1)—\n(a) for sub-paragraph (f) there shall be substituted—\n“(f) a payment to an exempt approved scheme within the meaning of subsection (1) of section 592 of the Taxes Act, or to any scheme which is before the Board in order for them to decide whether the scheme qualifies as an exempt approved scheme within the meaning of that subsection;”;\n(b) after sub-paragraph (r) there shall be added—\n“(s) a payment in respect of an investment held at a branch of the building society situated outside the United Kingdom.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/296/regulation/3",
    "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."
}