113Issue of certificate
(1)This section has effect for enabling the Inland Revenue to issue certificates to be used under the law of a territory outside the United Kingdom implementing—
(a)in the case of a member State, Article 13(1)(b) of the Savings Directive (procedure to avoid levy of special withholding tax where beneficial owner presents to his paying agent certificate drawn up by competent authority of his member State of residence for tax purposes), or
(b)in the case of a territory other than a member State, any corresponding provision of international arrangements (whatever the period for which the provision is to have effect).
(2)If, on the written application of a person, the Inland Revenue are satisfied that the applicant has provided them with—
(a)the required information, and
(b)such documents as they may require to verify that information,
the Inland Revenue must issue a certificate to the applicant.
(3)“The required information” means—
(a)the applicant’s name and address,
(b)his National Insurance number or, if he does not have one, his date, town and country of birth,
(c)the number of the account which is to, or may, give rise to payments of savings income to or for the applicant or, if there is no such number, a statement identifying the debt, instrument or arrangement which is to, or may, give rise to such payments,
(d)the name and address of the paying agent who is to make such payments of savings income to, or to secure such payments of savings income for, the applicant, and
(e)the period, not exceeding three years, for which the applicant would like the certificate to be valid.
(4)A certificate under this section must be in writing and must state—
(a)the information mentioned in subsection (3)(a) to (d), and
(b)the period of validity of the certificate (which must not exceed three years).
(5)A certificate under this section must be issued no later than the end of the period of two months beginning with the date on which the applicant provides the information and documents required by or under subsection (2).
(6)In this section and section 114 “the Inland Revenue” means any officer of the Commissioners of Inland Revenue.
(7)Where the requirements of—
(a)Article 13(2) of the Savings Directive (requirements in relation to issue of certificates for purposes of Article 13(1)(b) procedure), and
(b)any corresponding provision of any international arrangements,
differ to any extent, subsections (3) to (5) shall have effect, in their application in relation to the international arrangements concerned, with such modifications as may be required by virtue of those arrangements.