The Reporting of Savings Income Information Regulations 2003 (revoked)

1. Introductory Text

2. PART 1 Introductory Provisions

   1. 1. Citation and commencement

   2. 2. Interpretation

   3. 3. Meaning of paying agent

   4. 4. Meaning of residual entity

   5. 5. Election by an entity to be treated as a UCITS

   6. 6. Meaning of receiving agent

   7. 7. Meaning of relevant payee

   8. 8. Meaning of savings income

3. PART 2 Information to be obtained, verified and reported

   1. 9. Identity and residence of relevant payees

   2. 10. Information to be reported to Revenue and Customs by paying agents making payments to relevant payees

   3. 11. Information to be reported to Revenue and Customs by paying agents making payments to residual entities

   4. 12. Information to be reported to Revenue and Customs by receiving agents

   5. 13. The amount of savings income to be reported to Revenue and Customs

4. PART 3 Reporting the information

   1. 14. Paying and receiving agents to notify Revenue and Customs of reportable payments

   2. 15. Reports by paying and receiving agents to Revenue and Customs

5. PART 4 Audit

   1. 16. Audit and related issues

6. PART 5 Transitional provisions

   1. 17. Transitional provisions – negotiable debt securities

7. Signature

8. 1. SCHEDULE

      Negotiable debt securities: entities referred to in regulation 17(3)

      1. . . . . . . . . . ....

9. Explanatory Note