Part 15Deduction of income tax at source
Chapter 2Deduction by deposit-takers and building societies
Supplementary
871Power to make regulations to give effect to Chapter
1
The Commissioners for Her Majesty's Revenue and Customs may by regulations make provision—
a
about the giving of information by deposit-takers, building societies and appropriate persons,
b
about the inspection of deposit-takers' and building societies' books, documents and other records by officers of Revenue and Customs, and
c
generally for giving effect to this Chapter.
2
Regulations under this section may contain incidental, supplemental, consequential and transitional provision and savings.
3
In this section “appropriate person” means a person who, in relation to an investment, falls within any of the following—
a
section 858(5),
b
section 859(5),
c
section 860(4), or
d
section 861(5).