{
  "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-2001/regulation-15",
  "json_url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-amendment-regulations-2001/regulation-15.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/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 16(1)—\n(a) for “regulation 13, 14 or 15” substitute “any of regulations 13 to 15A”;\n(b) in sub-paragraph (a)(i) after “13” insert “or 14”;\n(c) in sub-paragraph (b) after “for the purposes of” insert “the provisions referred to in regulation 12(1) and”.",
  "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/15",
    "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."
}