The Income Tax (Building Societies) (Amendment) Regulations 1988

• Citation: S.I. 1988/1011
• Sections: 4

Section 1 Citation and commencement

These Regulations may be cited as the Income Tax (Building Societies) (Amendment) Regulations 1988 and shall come into force on 1st July 1988.

Section 2 Interpretation

In these Regulations“the 1986 Regulations ” means the Income Tax (Building Societies) Regulations 1986 .

Section 3 Amendments to the 1986 Regulations

In Regulation 6(1) of the 1986 Regulations after paragraph ( i ) there shall be inserted—

(ii) a payment for the purposes of approved personal pension arrangements as defined in section 630 of the Income and Corporation Taxes Act 1988;

Section 4 Amendments to the 1986 Regulations

In Regulation 8(1) of the 1986 Regulations after the words“paragraphs ( a ) to ( f )” there shall be inserted the words“, or paragraph ( ii ),”.