{
  "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-1994/regulation-4",
  "json_url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-1994/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 5(2)—\n(a) in sub-paragraph (b) after paragraph (vi) there shall be added\n“or\n(vii) a person appointed by the Secretary of State under paragraph\n(1) of regulation 33 of the Social Security (Claims and Payments) Regulations 1987, whose appointment has not been revoked or terminated, or who has not resigned his office, pursuant to paragraph (2) of that regulation;”;\n(b) in sub-paragraph (d) for “or (iv)” in paragraph (i) there shall be substituted “, (iv), (v), (vi) or (vii)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1987/1968."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1994/296/regulation/4",
    "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."
}