Income Tax Act 2007 (c. 3)

Part 15 U.K. Deduction of income tax at source

Chapter 2 U.K. Deduction by deposit-takers and building societies

Supplementary U.K.

871 Power to make regulations to give effect to Chapter U.K.

(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).