{
  "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-1996/regulation-4",
  "json_url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-1996/regulation-4.json",
  "legislation": "uksi/1996/223",
  "legislation_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-1996",
  "path": "regulation/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendments to the principal Regulations",
  "text": "After regulation 4(1)(b) there shall be inserted the following sub-paragraph—\n“(bb) a payment to trustees of a discretionary or accumulation trust in their capacity as such where the trustees are not resident in the United Kingdom and any person who is a beneficiary of the trust is—\n(i) an individual who is not ordinarily resident in the United Kingdom, or\n(ii) a Scottish partnership, all the partners in which are individuals not ordinarily resident in the United Kingdom, or\n(iii) a company within the meaning of section 832(1) of the Taxes Act which is not resident in 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/1996/223/regulation/4",
    "retrieved_at": "2026-10-29T12:53:13.716279+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."
}