{
  "url": "https://openlegislation.uk/income-tax-deposit-takers-audit-powers-regulations-1992",
  "json_url": "https://openlegislation.uk/income-tax-deposit-takers-audit-powers-regulations-1992.json",
  "id": "uksi/1992/12",
  "title": "The Income Tax (Deposit-takers) (Audit Powers) Regulations 1992",
  "short_title": "Income Tax (Deposit-takers) (Audit Powers) 1992",
  "long_title": "These Regulations are made under sections 482(11) and 482A of the Income and Corporation Taxes Act 1988 (“the 1988 Act”) and come into force on 30th January 1992. They provide firstly for the furnishing of information to, and inspection of documents by, the Board in connection with payments of interest made by deposit-takers without deduction of tax in respect of deposits which are not relevant deposits by reason of section 481(5) of the 1988 Act.",
  "citation": "S.I. 1992/12",
  "type": "uksi",
  "year": "1992",
  "number": "12",
  "version": "current",
  "date": "1992-01-08",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-deposit-takers-audit-powers-regulations-1992/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/income-tax-deposit-takers-audit-powers-regulations-1992/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/income-tax-deposit-takers-audit-powers-regulations-1992/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Information to be provided to the Board—gross payments",
      "url": "https://openlegislation.uk/income-tax-deposit-takers-audit-powers-regulations-1992/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Inspection of records",
      "url": "https://openlegislation.uk/income-tax-deposit-takers-audit-powers-regulations-1992/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Excluded deposit",
      "url": "https://openlegislation.uk/income-tax-deposit-takers-audit-powers-regulations-1992/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Approval of deposit-taker",
      "url": "https://openlegislation.uk/income-tax-deposit-takers-audit-powers-regulations-1992/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Conditions of audit agreement referred to in regulation 6(3)",
      "url": "https://openlegislation.uk/income-tax-deposit-takers-audit-powers-regulations-1992/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Termination of approval of deposit-taker",
      "url": "https://openlegislation.uk/income-tax-deposit-takers-audit-powers-regulations-1992/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Alteration of scope of approval of deposit-taker",
      "url": "https://openlegislation.uk/income-tax-deposit-takers-audit-powers-regulations-1992/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Appeals against Board’s refusal to approve deposit-taker, or termination or alteration of approval",
      "url": "https://openlegislation.uk/income-tax-deposit-takers-audit-powers-regulations-1992/regulation-10",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Consequences of termination or alteration of approval of deposit-taker",
      "url": "https://openlegislation.uk/income-tax-deposit-takers-audit-powers-regulations-1992/regulation-11",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Use of information",
      "url": "https://openlegislation.uk/income-tax-deposit-takers-audit-powers-regulations-1992/regulation-12",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-deposit-takers-audit-powers-regulations-1992/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-deposit-takers-audit-powers-regulations-1992/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "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/482",
        "section/482A"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-deposit-takers-audit-powers-regulations-1992/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-deposit-takers-audit-powers-regulations-1992/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-deposit-takers-audit-powers-regulations-1992/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/12",
    "retrieved_at": "2026-10-29T14:31:23.287585+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."
}