# The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1995, Regulation 2


In the Income Tax (Building Societies) (Dividends and Interest) Regulations 1990, in regulation 4(1), after sub-paragraph (s) there shall be added—
“(t) an amount which is deemed under section 730A(2) of the Taxes Act (treatment of price differential on sale and repurchase of securities) to be a payment of interest.”.

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Source: https://www.legislation.gov.uk/uksi/1995/1184/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-1995/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.