{
  "url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-amendment-regulations-2008/regulation-11",
  "json_url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-amendment-regulations-2008/regulation-11.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/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Amendment of the Income Tax (Interest Payments) (Information Powers) Regulations 1992",
  "text": "In regulation 12 (use of information), in paragraph (1)—\n(a) for “the Board” substitute “an officer of Revenue and Customs”; and\n(b) for sub-paragraph (b) substitute—\n“(b) shall otherwise be used only for the purposes of—\n(i) section 17 or 18 of the Management Act and these Regulations;\n(ii) the provisions of Chapter 2 of Part 15 of ITA 2007 relating to the deduction of tax from payments by building societies and deposit-takers;\n(iii) the Deposit-takers and Building Societies Regulations; and\n(iv) the Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 2003.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 12 was inserted by regulation 10 of S.I. 2001/405."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2688/regulation/11",
    "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."
}