{
  "url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-amendment-regulations-2008/regulation-10",
  "json_url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-amendment-regulations-2008/regulation-10.json",
  "legislation": "uksi/2008/2688",
  "legislation_title": "The Income Tax (Interest Payments) (Information Powers) (Amendment) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-amendment-regulations-2008",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Amendment of the Income Tax (Interest Payments) (Information Powers) Regulations 1992",
  "text": "In 11 (retention of records), for paragraph (3) substitute—\n“(3) Paragraphs (1) and (2) are without prejudice to the following provisions—\n(a) regulation 8(5) of the Deposit-takers and Building Societies Regulations; and\n(b) regulation 9 of the Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 2003.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 11 was inserted by regulation 10 of S.I. 2001/405."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 2003/1830. Regulation 11 of S.I. 2003/1830 revoked the Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 1994 (S.I. 1994/2318)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2688/regulation/10",
    "retrieved_at": "2026-10-29T03:23:27.791809+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."
}