Regulation 10 Amendment of the Income Tax (Interest Payments) (Information Powers) Regulations 1992

In 11^f1 (retention of records), for paragraph (3) substitute—

“(3)

Paragraphs (1) and (2) are without prejudice to the following provisions—

(a)

regulation 8(5) of the Deposit-takers and Building Societies Regulations; and

(b)

regulation 9 of the Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 2003^f2.”.