- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/01/2009)
- Gwreiddiol (Fel y'i Deddfwyd)
Income Tax Act 2007
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Rhagor o Adnoddau
Changes over time for: Section 858
Version Superseded: 17/07/2013
Alternative versions:
- 06/04/2007- Amendment
- 01/01/2009
Point in time - 17/07/2013- Amendment
- 15/09/2016- Amendment
Status:
Point in time view as at 01/01/2009. This version of this provision has been superseded.
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858Declarations of non-UK residence: individualsU.K.
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adran has no associated
Nodiadau Esboniadol
(1)This section applies to an investment with a deposit-taker or building society which meets the individual interest condition in section 856(3).
(2)The investment is not a relevant investment if—
(a)an appropriate person has made the declaration set out in subsection (3) to the deposit-taker or building society,
(b)the declaration contains the undertaking set out in subsection (4),
(c)the declaration contains the name and principal residential address of the individual or (as the case may be) each of the individuals entitled to the interest,
(d)the declaration contains such other information as the Commissioners for Her Majesty's Revenue and Customs may reasonably require, and
(e)the declaration is in such form as the Commissioners may prescribe or authorise.
(3)The declaration is that, at the time when the declaration is made—
(a)the person who is beneficially entitled to the interest is not ordinarily UK resident, or
(b)(as the case may be) all the persons who are so entitled are not ordinarily UK resident.
(4)The undertaking is an undertaking by the person making it to notify the person to whom it is made if any individual in respect of whom it is made becomes ordinarily UK resident.
(5)In this section “appropriate person” means—
(a)a person who is beneficially entitled to interest on the investment, or
(b)a person to whom any such interest is payable.
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