Regulation 1 Citation, commencement and effect

These Regulations may be cited as the Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001 and shall come into force on 9th March 2001.

Regulation 5 shall have effect in relation to payments of interest referred to in regulation 4(1)(u) of the principal Regulations^f1 that are made on or after 6th April 2001.

Regulation 6 shall have effect in relation to certificates and notifications referred to in regulation 5(3) of the principal Regulations^f2 that are given on or after 6th April 2001.

Regulation 7 shall have effect in relation to declarations required by regulation 11(1) and (2) of the principal Regulations that are made on or after 6th April 2001.

Regulations 8 to 15 shall have effect in relation to payments of dividends and interest in respect of shares in, or deposits with or loans to, building societies that are made on or after 6th April 2001.