{
  "url": "https://openlegislation.uk/income-tax-deposit-takers-audit-powers-regulations-1992/regulation-5",
  "json_url": "https://openlegislation.uk/income-tax-deposit-takers-audit-powers-regulations-1992/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Excluded deposit",
  "text": "A deposit held by a deposit-taker is an excluded deposit if—\n(a) it is not a relevant deposit by reason of a declaration made to the deposit-taker pursuant to section 481(5) (k) of the Act which—\n(i) is in the form and contains the information and, where applicable, the undertaking required by section 482(2) of the Act, and\n(ii) is supported by a certificate where required by the Income Tax (Deposit-takers) (Non-residents) Regulations 1992, and\n(b) the deposit-taker is approved by the Board for the purposes of these Regulations under regulation 6.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1992/14."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/12/regulation/5",
    "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."
}