Regulation 1 Citation, commencement and effect

These Regulations may be cited as the Income Tax (Interest Payments) (Information Powers) (Amendment) Regulations 2008 and shall come into force on 31st October 2008 immediately after the coming into force of the Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008^f1.

These Regulations shall have effect in relation to payments of interest made on or after 31st October 2008.