{
  "url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-regulations-1992/regulation-2",
  "json_url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-regulations-1992/regulation-2.json",
  "legislation": "uksi/1992/15",
  "legislation_title": "The Income Tax (Interest Payments) (Information Powers) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-regulations-1992",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations unless the context otherwise requires—\n“account-holder” means the holder of an account in relation to which a payment is made;\n“the Board” means the Commissioners of Inland Revenue;\n“deposit-taker” has the meaning given by section 481(2) of the Taxes Act;\n“the Deposit-takers Regulations” means the Income Tax (Deposit-takers) (Interest Payments) Regulations 1990;\n“the Management Act” means the Taxes Management Act 1970;\n“payment” means a payment of interest and, in relation to a payment in respect of which further information may be required to be contained in a section 17 return pursuant to these Regulations, includes “credit”;\n“section 17(1)” and “section 18(1)” means sections 17(1) and 18(1) respectively of the Management Act;\n“section 17 return” means a return under section 17(1);\n“section 18 information” means information required to be furnished under section 18(1);\n“the Taxes Act” means the Income and Corporation Taxes Act 1988;\n“year” means a year beginning with 6th April in any year and ending with 5th April in the following year.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 481(2) was amended by paragraph 8 of Schedule 5 and Part IV of Schedule 19 to the Finance Act 1990."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "S.I. 1990/2232."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1988 c. 1."
    }
  ],
  "outstanding_effects": [
    {
      "type": "added",
      "affecting": "uksi/2001/405",
      "affecting_title": "The Income Tax (Interest Payments) (Information Powers) (Amendment) Regulations 2001"
    },
    {
      "type": "am",
      "affecting": "uksi/2001/405",
      "affecting_title": "The Income Tax (Interest Payments) (Information Powers) (Amendment) Regulations 2001"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/2011/22",
      "affecting_title": "The Dormant Bank and Building Society Accounts (Tax) Regulations 2011"
    },
    {
      "type": "am",
      "affecting": "uksi/2008/2688",
      "affecting_title": "The Income Tax (Interest Payments) (Information Powers) (Amendment) Regulations 2008"
    },
    {
      "type": "rev in pt",
      "affecting": "uksi/2008/2688",
      "affecting_title": "The Income Tax (Interest Payments) (Information Powers) (Amendment) Regulations 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/15/regulation/2",
    "retrieved_at": "2026-10-29T14:31:21.016176+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."
}