{
  "url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-amendment-regulations-2008/regulation-5",
  "json_url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-amendment-regulations-2008/regulation-5.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/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendment of the Income Tax (Interest Payments) (Information Powers) Regulations 1992",
  "text": "In regulation 5 (further information – cases where certificate of non-liability to tax is given)—\n(a) in paragraph (2) for “Deposit-takers Regulations” substitute “Deposit-takers and Building Societies Regulations”; and\n(b) in paragraph (3)(b)—\n(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\n(ii) in paragraph (vi) after “deposit-taker” insert “or building society”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2688/regulation/5",
    "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."
}