The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001
These Regulations amend the Income Tax (Building Societies) (Dividends and Interest) Regulations 1990 (S.I. 1990/2231) (“the principal Regulations”) in relation to payments of dividends and interest by building societies made on or after 6th April 2001, and certificates, notifications and declarations given or made for the purposes of the principal Regulations on or after that date.