# The Income Tax (Interest Payments) (Information Powers) (Amendment) Regulations 2001, Regulation 3: Amendments to the Income Tax (Interest Payments) (Information Powers) Regulations 1992


In regulation 2—
(a) after the definition of “the Board” insert the following definition—
““Building Societies Regulations” means the Income Tax (Building Societies) (Dividends and Interest) Regulations 1990;”;
(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)”.

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Source: https://www.legislation.gov.uk/uksi/2001/405/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-interest-payments-information-powers-amendment-regulations-2001/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.