{
  "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-regulations-1990",
  "json_url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-regulations-1990.json",
  "id": "uksi/1990/2231",
  "title": "The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990",
  "short_title": "Income Tax (Building Societies) (Dividends and Interest) 1990",
  "long_title": "These Regulations, made under section 477A(1) of the Income and Corporation Taxes Act 1988 (“the 1988 Act”) and paragraph 16 of Schedule 5 to the Finance Act 1990, prescribe the cases in which a building society is required to deduct income tax from any dividend or interest paid or credited in any year of assessment in respect of shares in, or deposits with or loans to, the society, and to account for and pay income tax deducted to the Board.",
  "citation": "S.I. 1990/2231",
  "type": "uksi",
  "year": "1990",
  "number": "2231",
  "version": "current",
  "date": "1990-11-08",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 66,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-regulations-1990/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-regulations-1990/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-regulations-1990/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Deduction and payment of income tax",
      "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-regulations-1990/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Gross payments",
      "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-regulations-1990/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Certificate of non-liability to tax",
      "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-regulations-1990/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Certificate ceasing to be valid",
      "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-regulations-1990/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Consequences of notice under regulation 6(3)(d)",
      "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-regulations-1990/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Obsolescent accounts",
      "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-regulations-1990/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Joint accounts",
      "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-regulations-1990/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Collection of amounts representing income tax payable by building societies",
      "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-regulations-1990/regulation-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Declarations by investors",
      "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-regulations-1990/regulation-11",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Returns of dividend and interest payments",
      "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-regulations-1990/regulation-12",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Information to be provided to the Board — gross payments",
      "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-regulations-1990/regulation-13",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Information to be provided to the Board — net payments",
      "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-regulations-1990/regulation-14",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Inspection of records",
      "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-regulations-1990/regulation-15",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Use of information",
      "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-regulations-1990/regulation-16",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-regulations-1990/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "schedule",
      "kind": "schedule",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-regulations-1990/schedule",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-regulations-1990/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [
    {
      "title": "Printed copy",
      "main": true,
      "language": null,
      "date": "2023-11-22",
      "size": 1120296,
      "url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-regulations-1990/pdf/uksi_19902231_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/1990/2231/pdfs/uksi_19902231_en.pdf"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affected_provisions": "reg. 2(1)",
      "affecting": "ssi/2005/445",
      "affecting_title": "The Mental Health (Care and Treatment) (Scotland) Act 2003 (Modification of Subordinate Legislation) Order 2005",
      "affecting_provisions": "art. 2 Sch. para. 8"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.3(2)",
      "affecting": "uksi/1992/11",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992",
      "affecting_provisions": "reg.4"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.4(1)(m)",
      "affecting": "uksi/1992/11",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992",
      "affecting_provisions": "reg.5"
    },
    {
      "type": "added",
      "affected_provisions": "reg.5(2)(b)(v)(vi)",
      "affecting": "uksi/1992/11",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992",
      "affecting_provisions": "reg.6(a)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.5(2)(c)(ii)",
      "affecting": "uksi/1992/11",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992",
      "affecting_provisions": "reg.6(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.6(3)(d)(ii)",
      "affecting": "uksi/1992/11",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992",
      "affecting_provisions": "reg.7"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.7(1)(c)",
      "affecting": "uksi/1992/11",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992",
      "affecting_provisions": "reg.8"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.11(1)",
      "affecting": "uksi/1992/11",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992",
      "affecting_provisions": "reg.9(a)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.11(2)",
      "affecting": "uksi/1992/11",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992",
      "affecting_provisions": "reg.9(b)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.1 l(2)(a)",
      "affecting": "uksi/1992/11",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992",
      "affecting_provisions": "reg.9(c)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.11 (2A)",
      "affecting": "uksi/1992/11",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992",
      "affecting_provisions": "reg.9(d)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.11(4)",
      "affecting": "uksi/1992/11",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992",
      "affecting_provisions": "reg.9(e)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.12 renumbered and",
      "affecting": "uksi/1992/11",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992",
      "affecting_provisions": "reg.10"
    },
    {
      "type": "added",
      "affected_provisions": "reg.12(2)(3)",
      "affecting": "uksi/1992/11",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992",
      "affecting_provisions": "reg.10"
    },
    {
      "type": "added",
      "affected_provisions": "reg.2 (defns of appropriate person, mentai disorder and son or daughter)",
      "affecting": "uksi/1992/11",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992",
      "affecting_provisions": "reg.3"
    },
    {
      "type": "amended",
      "affected_provisions": "regs.14(3), 15(1)",
      "affecting": "uksi/1992/11",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1992",
      "affecting_provisions": "regs.II, 12"
    },
    {
      "type": "added",
      "affected_provisions": "reg.4(1)(q)(r)",
      "affecting": "uksi/1992/2915",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992",
      "affecting_provisions": "reg.4(1)(a)(v)"
    },
    {
      "type": "replaced",
      "affected_provisions": "reg.2 (defns of qualifying certificale of deposit and qualifying deposit right)",
      "affecting": "uksi/1992/2915",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992",
      "affecting_provisions": "reg.3(a)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.2 (defn of exempt friendly society)",
      "affecting": "uksi/1992/2915",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992",
      "affecting_provisions": "reg.3(b)"
    },
    {
      "type": "revoked (saving)",
      "affected_provisions": "reg.4(1)(i)",
      "affecting": "uksi/1992/2915",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992",
      "affecting_provisions": "reg.4(1)(a)(iii)"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg.4(1)(e)",
      "affecting": "uksi/1992/2915",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992",
      "affecting_provisions": "reg.4(1)(a)(i)"
    },
    {
      "type": "substituted (saving)",
      "affected_provisions": "reg.4(1)(g)",
      "affecting": "uksi/1992/2915",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992",
      "affecting_provisions": "reg.4(1)(a)(ii)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.4(1)(j)",
      "affecting": "uksi/1992/2915",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992",
      "affecting_provisions": "reg.4(1)(a)(iv)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.12(1)(c)(d)",
      "affecting": "uksi/1992/2915",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992",
      "affecting_provisions": "reg.6(d)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.12(1)(b)",
      "affecting": "uksi/1992/2915",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992",
      "affecting_provisions": "reg.6(c)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.12(1)",
      "affecting": "uksi/1992/2915",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992",
      "affecting_provisions": "reg.6(a)(b)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.11(2B)",
      "affecting": "uksi/1992/2915",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992",
      "affecting_provisions": "reg.5(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.11(2A)",
      "affecting": "uksi/1992/2915",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992",
      "affecting_provisions": "reg.5(a)"
    },
    {
      "type": "revoked (saving)",
      "affected_provisions": "reg.4(2)-(4)",
      "affecting": "uksi/1992/2915",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment No. 2) Regulations 1992",
      "affecting_provisions": "reg.4(1)(b)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.11(2A)",
      "affecting": "uksi/1994/296",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1994",
      "affecting_provisions": "reg.5"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.5(2)(d)(i)",
      "affecting": "uksi/1994/296",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1994",
      "affecting_provisions": "reg.4(b)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.5(2)(b)(vii)",
      "affecting": "uksi/1994/296",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1994",
      "affecting_provisions": "reg.4(a)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.4(1)(s)",
      "affecting": "uksi/1994/296",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1994",
      "affecting_provisions": "reg.3(b)"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg.4(1)(f)",
      "affecting": "uksi/1994/296",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1994",
      "affecting_provisions": "reg.3(a)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.4(1)(t)",
      "affecting": "uksi/1995/1184",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1995",
      "affecting_provisions": "reg. 2"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.11(3)",
      "affecting": "uksi/1996/223",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.7"
    },
    {
      "type": "renumbered (as reg.2(D)",
      "affected_provisions": "reg.2",
      "affecting": "uksi/1996/223",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.3(1)"
    },
    {
      "type": "amended",
      "affected_provisions": "reg.2(1) (defn. of the appropriate person)",
      "affecting": "uksi/1996/223",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.3(2)(a)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.2(1) (defn. of discretionary or accumulation trust)",
      "affecting": "uksi/1996/223",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.3(2)(b)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.2(2)(3)",
      "affecting": "uksi/1996/223",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.3(3)"
    },
    {
      "type": "added",
      "affected_provisions": "reg.4(1)(bb)",
      "affecting": "uksi/1996/223",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.4"
    },
    {
      "type": "amended",
      "affected_provisions": "regs.4(1)(o),5(2)(c)(i)",
      "affecting": "uksi/1996/223",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.5(1)(2)"
    },
    {
      "type": "replaced (by reg.11(2)(2A)(2AB)(2AC))",
      "affected_provisions": "reg.11(2)",
      "affecting": "uksi/1996/223",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.6"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 4(l)(r)",
      "affecting": "uksi/2001/3629",
      "affecting_title": "The Financial Services and Markets Act 2000 (Consequential Amendments) (Taxes) Order 2001",
      "affecting_provisions": "art. 128"
    },
    {
      "type": "rev in pt",
      "affected_provisions": "reg 12",
      "affecting": "uksi/2001/404",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001",
      "affecting_provisions": "regs 3, 8(c), 10(b)(ii)"
    },
    {
      "type": "added",
      "affected_provisions": "reg 12A",
      "affecting": "uksi/2001/404",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001",
      "affecting_provisions": "regs 3, 12"
    },
    {
      "type": "rev in pt",
      "affected_provisions": "reg 5",
      "affecting": "uksi/2001/404",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001",
      "affecting_provisions": "regs 3, 6(2)(b)"
    },
    {
      "type": "am",
      "affected_provisions": "reg 5",
      "affecting": "uksi/2001/404",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001",
      "affecting_provisions": "regs 3, 6"
    },
    {
      "type": "am",
      "affected_provisions": "reg 4",
      "affecting": "uksi/2001/404",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001",
      "affecting_provisions": "regs 3, 5"
    },
    {
      "type": "added",
      "affected_provisions": "reg 2 defn(s)",
      "affecting": "uksi/2001/404",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001",
      "affecting_provisions": "regs 3, 4"
    },
    {
      "type": "added",
      "affected_provisions": "regs 15A, 15",
      "affecting": "uksi/2001/404",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001",
      "affecting_provisions": "regs 3, 14"
    },
    {
      "type": "added",
      "affected_provisions": "reg 14A",
      "affecting": "uksi/2001/404",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001",
      "affecting_provisions": "regs 3, 13"
    },
    {
      "type": "am",
      "affected_provisions": "reg 12",
      "affecting": "uksi/2001/404",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001",
      "affecting_provisions": "regs 3, 8–11"
    },
    {
      "type": "am",
      "affected_provisions": "reg 16",
      "affecting": "uksi/2001/404",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001",
      "affecting_provisions": "regs 3, 15"
    },
    {
      "type": "am",
      "affected_provisions": "reg 11",
      "affecting": "uksi/2001/404",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001",
      "affecting_provisions": "regs 3, 7(1), (3)–(5)"
    },
    {
      "type": "rev in pt",
      "affected_provisions": "reg 11",
      "affecting": "uksi/2001/404",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001",
      "affecting_provisions": "regs 3, 7(1), (2), (6)–(9)"
    },
    {
      "type": "saved",
      "affected_provisions": "regs 11, 15",
      "affecting": "uksi/2001/405",
      "affecting_title": "The Income Tax (Interest Payments) (Information Powers) (Amendment) Regulations 2001",
      "affecting_provisions": "regs 1, 2, 10 (adding SI 1992/15, reg 11)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 2",
      "affecting": "uksi/2003/2155",
      "affecting_title": "The Communications Act 2003 (Consequential Amendments) Order 2003",
      "affecting_provisions": "Sch. 1 para. 24(1)(a)(2)"
    },
    {
      "type": "saved (prosp)",
      "affected_provisions": "reg 15",
      "affecting": "uksi/2003/3297",
      "affecting_title": "The Reporting of Savings Income Information Regulations 2003",
      "affecting_provisions": "reg 16(5)(i)"
    },
    {
      "type": "saved (prosp)",
      "affected_provisions": "reg 11",
      "affecting": "uksi/2003/3297",
      "affecting_title": "The Reporting of Savings Income Information Regulations 2003",
      "affecting_provisions": "reg 16(5)(i)"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 2(1)",
      "affecting": "uksi/2005/2078",
      "affecting_title": "The Mental Health (Care and Treatment) (Scotland) Act 2003 (Consequential Provisions) Order 2005",
      "affecting_provisions": "Sch. 2 para. 8"
    },
    {
      "type": "words substituted",
      "affected_provisions": "reg. 5(2)(b)(v)",
      "affecting": "uksi/2005/3230",
      "affecting_title": "The Tax and Civil Partnership (No. 2) Regulations 2005",
      "affecting_provisions": "reg. 4(2)"
    },
    {
      "type": "am (9.1.2006)",
      "affected_provisions": "reg 2",
      "affecting": "uksi/2005/3474",
      "affecting_title": "The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2005",
      "affecting_provisions": "reg 2"
    },
    {
      "type": "substituted",
      "affected_provisions": "reg. 4(1)(f)",
      "affecting": "uksi/2006/745",
      "affecting_title": "The Taxation of Pension Schemes (Consequential Amendments) Order 2006",
      "affecting_provisions": "art. 20(2)(a)"
    },
    {
      "type": "omitted",
      "affected_provisions": "reg. 4(1)(k)",
      "affecting": "uksi/2006/745",
      "affecting_title": "The Taxation of Pension Schemes (Consequential Amendments) Order 2006",
      "affecting_provisions": "art. 20(2)(b)"
    },
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/2008/2682",
      "affecting_title": "The Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008",
      "affecting_provisions": "Sch. 3"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/477A"
      ]
    },
    {
      "id": "ukpga/1990/29",
      "title": "Finance Act 1990",
      "url": "https://openlegislation.uk/finance-act-1990",
      "provisions": [
        "schedule/5/paragraph/16"
      ]
    }
  ],
  "changes_made_to": 66,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-regulations-1990/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-regulations-1990/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-building-societies-dividends-and-interest-regulations-1990/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/2231",
    "retrieved_at": "2026-10-29T14:57:59.202093+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."
}