- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
Income and Corporation Taxes Act 1988, Section 366 is up to date with all changes known to be in force on or before 03 September 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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(1)M1A person who claims relief under section 353 in respect of any payment of interest shall furnish to the inspector a statement in writing by the person to whom the payment is made, showing—
(a)the date when the debt was incurred;
(b)the amount of the debt when incurred;
(c)the interest paid in the year of assessment for which the claim is made F1. . . ; and
(d)the name and address of the debtor.
(2)M2Where any such interest as is mentioned in section 353 is paid, the person to whom it is paid shall, if the person who pays it so requests in writing, furnish him with such statement as regards that interest as is mentioned in subsection (1) above; and the duty imposed by this subsection shall be enforceable at the suit or instance of the person making the request.
(3)Subsections (1) and (2) above do not apply to interest paid to a building society, or to a local authority.
Textual Amendments
F1Words in s. 366(1)(c) repealed (6.4.2007 with effect in accordance with s. 1034(1) of the repealing Act) by Income Tax Act 2007 (c. 3), Sch. 1 para. 70, Sch. 3 Pt. 1 (with Sch. 2)
Marginal Citations
M1Source-1972 Sch.10 7; 1974 Sch.1 25(1)
M2Source-1972 Sch.10 8, 9
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