{
  "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-1996/regulation-5",
  "json_url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-1996/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendments to the principal Regulations",
  "text": "(1) In regulation 4(1)(o) for the words “(within the meaning of section 457 of the Taxes Act)” there shall be substituted the words “(within the meaning of section 184(1) of the Finance Act 1993)”.\n(2) In regulation 5(2)(c)(i) for “663” there shall be substituted “660B”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Added by S.I. 1992/11."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 660B of the Income and Corporation Taxes Act 1988 was inserted by paragraph 1 of Schedule 17 to the Finance Act 1995."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/223/regulation/5",
    "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."
}