
1 
These Regulations may be cited as the Income Tax (Building Societies) (Amendment) Regulations 1988 and shall come into force on 1st July 1988.
2 
In these Regulations“the 1986 Regulations” means the Income Tax (Building Societies) Regulations 1986.
3 
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;”.
4 
In Regulation 8(1) of the 1986 Regulations after the words“paragraphs (a) to (f)” there shall be inserted the words“, or paragraph (ii),”.
A. J. G. Isaac
T. J. Painter
Two of the Commissioners of Inland Revenue
9th June 1988