{
  "url": "https://openlegislation.uk/income-tax-deposit-takers-audit-powers-regulations-1992/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-deposit-takers-audit-powers-regulations-1992/regulation-3.json",
  "legislation": "uksi/1992/12",
  "legislation_title": "The Income Tax (Deposit-takers) (Audit Powers) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/income-tax-deposit-takers-audit-powers-regulations-1992",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Information to be provided to the Board—gross payments",
  "text": "(1) This regulation applies to payments of interest made without deduction of tax by deposit-takers in respect of deposits which are neither relevant deposits nor excluded deposits.\n(2) Where thisregulation applies, the Board may by notice require a deposit-taker 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, having regard to sections 481 and 482 of the Act, payments of interest were properly made without deduction of tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 482 was amended by paragraph 9 of Schedule 5 and Part IV of Schedule 19 to the Finance Act 1990."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/12/regulation/3",
    "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."
}