Section 1
These Regulations may be cited as the Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1995 and shall come into force on 3rd May 1995.
資料由法律人 LawPlayer整理提供·UK legislation / curated by LawPlayer from legislation.gov.uk
Statutory Instrument
The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1995
Section 2
In the Income Tax (Building Societies) (Dividends and Interest) Regulations 1990 , in regulation 4(1), after sub-paragraph (s) there shall be added—
(t) an amount which is deemed under section 730A(2) of the Taxes Act (treatment of price differential on sale and repurchase of securities) to be a payment of interest.
2 sections
Cite this legislation
The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 1995 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1995-1184
Contains public sector information licensed under the Open Government Licence v3.0.
本頁資料來源：legislation.gov.uk (The National Archives)·整理提供：法律人 LawPlayer· lawplayer.com