# The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001, Regulation 12: Amendments to the principal Regulations


After regulation 12 insert the following regulation—
“Notice under regulation 12—form of return
12A Where a notice under the provisions referred to in regulation 12(1)—
(a) requires a return to be made, or
(b) specifies any of the further information prescribed by regulation 12(3) and requires it to be contained in the return, and
(c) the notice specifies the form in which the return is to be made and delivered,
the return shall be made and delivered in that form.”.

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Source: https://www.legislation.gov.uk/uksi/2001/404/regulation/12 (the official version)
Page: https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-2001/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.