- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (31/07/1998)
- Gwreiddiol (Fel y'i Deddfwyd)
Income and Corporation Taxes Act 1988
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Rhagor o Adnoddau
Changes over time for: Section 118B
Version Superseded: 28/07/2000
Alternative versions:
- 29/04/1996- Amendment
- 31/07/1998
Point in time - 28/07/2000- Amendment
Status:
Point in time view as at 31/07/1998. This version of this provision has been superseded.
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Income and Corporation Taxes Act 1988, Section 118B is up to date with all changes known to be in force on or before 15 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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118B Paying agents.U.K.
(1)A person specified in column 1 of Table A below shall be a paying agent for the purposes of this Chapter in relation to such dividends as are—
(a)of a description set out in column 2 of that Table opposite his specification; and
(b)entrusted to him for payment or distribution.
| Table A | |
|---|---|
| 1 | 2 |
| 1. Any person in the United Kingdom. | United Kingdom public revenue dividends |
| 2. The Bank of England | United Kingdom public revenue dividends paid on securities entered in the register of the Bank of Ireland in Dublin |
| 3. Any person in the United Kingdom | foreign dividends which are payable to persons in the United Kingdom and do not fall within subsection (4) below |
(2)The Bank of England and the Bank of Ireland shall be treated as paying agents for the purposes of this Chapter in relation to United Kingdom public revenue dividends which are payable to them.
(3)The National Debt Commissioners shall be treated as paying agents for the purposes of this Chapter in relation to United Kingdom public revenue dividends payable by them.
(4)Foreign dividends fall within this subsection if they are payable out of, or in respect of, the stocks, funds, shares or securities of an organisation which is for the time being designated for the purposes of this subsection pursuant to section 582A(1).
(5)Any payment in relation to which a person is a paying agent shall be a relevant payment for the purposes of this Chapter; and the chargeable date is—
(a)in relation to such a payment as is mentioned in subsection (2) above, the date on which the payment is received; and
(b)in relation to any other relevant payment, the date on which the payment is made.
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