- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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12.—(1) Amend regulation 14 (records to be kept in respect of certain manufactured overseas dividends paid without deduction of tax) as follows.
(2) For paragraph (1)(b) substitute—
“(b)the name of the person to whom payment was made,
(ba)his grounds for believing that the payment should be made without deduction of tax, and.”
(3) For paragraphs (2) and (3) substitute—
“(2) This regulation applies to any manufactured overseas dividend which an overseas dividend manufacturer or an approved United Kingdom collecting agent, by virtue of regulation 5(1B), pays without deduction of tax.
(3) An overseas dividend manufacturer or an approved United Kingdom collecting agent—
(a)shall retain for a period of six years—
(i)any record required to be maintained by him under paragraph (1), and
(ii)any evidence relevant to his grounds for believing that the payment should be made without deduction of tax; and
(b)whenever required to do so within that period, shall make any such record or evidence available for inspection by an officer of the Board.”.
(4) In paragraph (4) for “certificate” substitute “evidence”.
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