Introductory Text
Preliminary
1.Citation and commencement
2.Interpretation
Non-chargeability of relevant payments or relevant receipts: declarations
3.Declaration by depositary for recognised clearing system
4.Declaration by eligible person or appropriate person
5.Declaration by eligible person— additional provisions
6.Declaration by appropriate person— additional provisions
Returns and payment of tax
7.Quarterly returns by paying agents
8.Quarterly returns by collecting agents
9.Assessment in respect of unpaid tax
10.Notices by the Board to paying or collecting agents
Provision of information and inspection and keeping of records
11.Information to be provided to the Board by paying or collecting agents
12.Inspection of records by officer of the Board
13.Keeping of records
14.Information relating to declarations
15.Keeping of declarations
16.Production of declarations
Signature
Explanatory Note