# Income Tax (Trading and Other Income) Act 2005, Section 372: Building society dividends

Extent: E+W+S+N.I.

(1) Any dividend paid by a building society is treated as interest for the purposes of this Act.
(2) In this section “dividend”includes any distribution (whether or not described as a dividend) .

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Source: https://www.legislation.gov.uk/ukpga/2005/5/section/372 (the official version)
Page: https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-372
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.