{
  "url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-amendment-regulations-2001/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-amendment-regulations-2001/regulation-3.json",
  "legislation": "uksi/2001/405",
  "legislation_title": "The Income Tax (Interest Payments) (Information Powers) (Amendment) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-amendment-regulations-2001",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the Income Tax (Interest Payments) (Information Powers) Regulations 1992",
  "text": "In regulation 2—\n(a) after the definition of “the Board” insert the following definition—\n““Building Societies Regulations” means the Income Tax (Building Societies) (Dividends and Interest) Regulations 1990;”;\n(b) 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)”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1990/2231, amended by S.I. 1992/11 and 2915, 1994/296, 1995/1184, 1996/223 and 2001/404."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/405/regulation/3",
    "retrieved_at": "2026-10-29T08:04:11.711056+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."
}