SCHEDULES
C1C2SCHEDULE 23Data-gathering powers
Annotations:
Modifications etc. (not altering text)
C2
Sch. 23 applied by S.I. 2009/470 reg. 33(1) (as substituted (6.4.2013) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2013 (S.I. 2013/607), regs. 1(1), 9))
Part 2Relevant data-holders
F1Settlements
Annotations:
Amendments (Textual)
F1
Sch. 23 para. 13A and cross-heading inserted (with application in accordance with s. 228(2) of the amending Act) by Finance Act 2013 (c. 29) , s. 228(1)
26
1
Each of the following is a relevant data-holder—
a
a person who makes a settlement,
b
the trustees of a settlement,
c
a beneficiary under a settlement, and
d
any other person to whom income is payable under a settlement.
2
Section 620 of ITTOIA 2005 (meaning of “settlement” etc) applies for the purposes of this paragraph.
Sch. 23 amendment to earlier affecting provision SI 2009/470 reg. 33(1) (6.4.2012) by The Education (Student Loans) (Repayment) (Amendment) Regulations 2012 (S.I. 2012/836), regs. 1, 4