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Income Tax Act 2007

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

852Power to make regulations disapplying section 851
This adran has no associated Nodiadau Esboniadol

(1)The Commissioners for Her Majesty’s Revenue and Customs may make regulations which provide that section 851 does not apply in relation to a payment of interest if prescribed conditions are met.

(2)The regulations may, in particular, include—

(a)provision for a certificate to be supplied to the effect that the person beneficially entitled to a payment is unlikely to be liable to pay any income tax for the tax year in which it is made,

(b)provision for the certificate to be supplied by that person or another prescribed person,

(c)provision about the time when, and the manner in which, a certificate is to be supplied, and

(d)provision about the form and contents of a certificate.

(3)Any provision included in the regulations under subsection (2)(d) may allow the Commissioners to make requirements about the form and contents of a certificate.

(4)In this section “prescribed” means prescribed in the regulations.

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