The Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008
Following the re-write of the primary legislation relating to the deduction of sums representing income tax from certain payments of interest (including dividends) made by deposit-takers and building societies in Chapter 2 of Part 15 of the Income Tax Act 2007, these Regulations re-write, with minor changes, the regulations listed in Schedule 3.