
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.
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.”.
S. C. T. Matheson
C. W. Corlett
Two of the Commissioners of Inland Revenue
2nd May 1995