{
  "url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-amendment-regulations-2008/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-amendment-regulations-2008/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of the Income Tax (Interest Payments) (Information Powers) Regulations 1992",
  "text": "In regulation 2 (interpretation)—\n(a) after the definition of “account-holder” insert—\n““building society” means a building society within the meaning of the Building Societies Act 1986;\n“the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs;”;\n(b) omit the definition of “the Board”;\n(c) omit the definition of “Building Societies Regulations”;\n(d) in the definition of “deposit-taker” for “section 481(2) of the Taxes Act” substitute “section 853 of ITA 2007”;\n(e) for the definition of “the Deposit-takers Regulations” substitute—\n““the Deposit-takers and Building Societies Regulations” means the Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008;”;\n(f) after the definition of “the Deposit-takers and Building Societies Regulations” insert—\n““interest” shall be construed in accordance with section 850(6) of ITA 2007;\n“ITA 2007” means the Income Tax Act 2007;\n“ITTOIA 2005” means the Income Tax (Trading and Other Income) Act 2005;”; and\n(g) for the definition of “payment” substitute—\n““payment” means a payment of interest;”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1986 c. 53."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The definition of “Building Societies Regulations” was inserted by regulation 3(a) of S.I. 2001/405."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "2007 c. 3."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "2005 c. 5."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "The definition of “payment” was amended by regulation 3(b) of S.I. 2001/405."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2688/regulation/3",
    "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."
}