# The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996, Regulation 2: Interpretation


In these Regulations—
“discretionary or accumulation trust” and“investment” have the meanings given by regulation 2(1) of the principal Regulations;
“the principal Regulations” means the Income Tax (Building Societies) (Dividends and Interest) Regulations 1990;
“regulation” means a regulation of the principal Regulations.

---
Source: https://www.legislation.gov.uk/uksi/1996/223/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-1996/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.