Regulation 3 Amendments to the Income Tax (Interest Payments) (Information Powers) Regulations 1992

after the definition of “the Board” insert the following definition—

• ““Building Societies Regulations” means the Income Tax (Building Societies) (Dividends and Interest) Regulations 1990^f1;”;

in the definition of “payment” after the word “interest” insert “(including, in relation to a building society, a payment of a dividend in respect of a share in the building society)”.