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Regulation 5 Amendment of the Income Tax (Interest Payments) (Information Powers) Regulations 1992

Original text. Later amendments are not shown.

In regulation 5 (further information – cases where certificate of non-liability to tax is given)—

(a)

in paragraph (2) for “Deposit-takers Regulations” substitute “Deposit-takers and Building Societies Regulations”; and

(b)

in paragraph (3)(b)—

(i)

in paragraph (ii) for the words “pursuant” to the end substitute “or building society pursuant to regulation 9 of the Deposit-takers and Building Societies Regulations;”; and

(ii)

in paragraph (vi) after “deposit-taker” insert “or building society”.