Article 20 Amendment of the Income Tax (Building Societies) (Dividends and Interest) Regulations 1990

(1)

The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990^f1 are amended as follows.

(2)

In regulation 4(1) (gross payments)—

(a)

for sub-paragraph (f) substitute—

“(f)

a payment to a registered pension scheme within the meaning of section 150(2) of the Finance Act 2004;”; and

(b)

omit sub-paragraph (k).

Annotations

f1: S.I. 1990/2231. Sub-paragraph (f) was previously substituted by regulation 3(a) of S.I. 1994/296.