{
  "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-2001/regulation-10",
  "json_url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-2001/regulation-10.json",
  "legislation": "uksi/2001/404",
  "legislation_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-2001",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 12(3)—\n(a) before sub-paragraph (a) insert the following sub-paragraph—\n“(za) as regards a gross payment within regulation 4(1)(a) in respect of which a declaration under regulation 11 has been made on or after 6th April 2001—\n(i) the name and principal residential address of the individual beneficially entitled to the payment or, if more than one, of each individual beneficially entitled to the payment; or\n(ii) where the person beneficially entitled to the payment is a Scottish partnership, all the partners in which are individuals, the name and principal residential address of each of the partners; and\n(iii) notification of the fact that the account in respect of which the payment was made was one in respect of which a declaration under regulation 11 had been made on or after 6th April 2001;”;\n(b) in sub-paragraph (b)—\n(i) for the words from “as regards” to “regulation 3 applies” substitute “as regards any gross payment within regulation 4 other than regulation 4(1)(n) that is a payment in respect of an investment, or any payment to which regulation 3 applies that is a payment in respect of an investment”;\n(ii) in paragraph (ii) omit the words “each of whom was beneficially entitled to the payment”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/404/regulation/10",
    "retrieved_at": "2026-10-29T08:04:12.576469+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."
}