{
  "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-2001/regulation-13",
  "json_url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-2001/regulation-13.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/13",
  "kind": "regulation",
  "number": "13",
  "heading": "Amendments to the principal Regulations",
  "text": "After regulation 14 insert the following regulation—\n“Information to be provided to the Board—return under regulation 12\n14A The Board may by notice require any building society to furnish them, within such time (not being less than 14 days) as may be provided by the notice, such information (including copies of any relevant books, documents or other records) as they may reasonably require for the purposes of determining whether information contained in a return by the building society by virtue of a notice under the provisions referred to in regulation 12(1) was correct and complete.”.",
  "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/13",
    "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."
}