http://www.legislation.gov.uk/uksi/1996/1780/contents/made
The Income Tax (Paying and Collecting Agents) Regulations 1996
Income tax
King's Printer of Acts of Parliament
2011-07-29
INCOME TAX
These Regulations supplement the provisions of Chapter VIIA of Part IV of the Income and Corporation Taxes Act 1988 (inserted by paragraph 1 of Schedule 29 to the Finance Act 1996) which relate to the accounting for tax on foreign dividends by paying agents, and the accounting for tax on foreign dividends and quoted Eurobond interest by collecting agents. The Regulations make further provision in relation to the circumstances whereby paying and collecting agents are not liable to account for tax in respect of such dividends or interest paid or received by them.
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.2(1) (defn. of chariunit trust scheme)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.3(2)
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.2(1) (defns. of eligable person and para.(ba)H) defn.of ( eligible person) para.(ba)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.3(3)(a)
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.2(1) defn.of ( eligible person) paras.(f)-(n)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.3(3)(b)
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.2(1) (defn. of manufInstrumentured overseas dtvidend)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.3(4)
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.2(1) (defn. of ManufInstrumentured Overseas Dividends Regulations)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.3(4)
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.2(1) (defn. of pension funds pooling scheme)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.3(5)
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.2(1) (defn. of qualifying discretionary or accunulation trust)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.3(6)
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.2(2)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.4
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.2(3)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.5
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.2A
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.6
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.3A
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.7
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.4(1)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.8(a)
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.4(1A)(lB)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.8(b)
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.6(2)(d)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.9(a)
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.6(5)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.9(b)
The Income Tax (Paying and Collecting Agents) Regulations 1996
regs.6A
6B
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.10
The Income Tax (Paying and Collecting Agents) Regulations 1996
regs.8A-8C
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.11
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.10(3)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.12
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.14
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.13
The Income Tax (Paying and Collecting Agents) Regulations 1996
regs.15(1)
16(1)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.12
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.2(1) (defn. of chariunit trust scheme)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.3(2)
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.2(1) (defns. of eligable person and para.(ba)H) defn.of ( eligible person) para.(ba)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.3(3)(a)
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.2(1) defn.of ( eligible person) paras.(f)-(n)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.3(3)(b)
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.2(1) (defn. of manufactured overseas dtvidend)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.3(4)
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.2(1) (defn. of Manufactured Overseas Dividends Regulations)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.3(4)
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.2(1) (defn. of pension funds pooling scheme)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.3(5)
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.2(1) (defn. of qualifying discretionary or accunulation trust)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.3(6)
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.2(2)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.4
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.2(3)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.5
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.2A
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.6
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.3A
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.7
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.4(1)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.8(a)
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.4(1A)(lB)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.8(b)
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.6(2)(d)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.9(a)
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.6(5)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.9(b)
The Income Tax (Paying and Collecting Agents) Regulations 1996
regs.6A
6B
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.10
The Income Tax (Paying and Collecting Agents) Regulations 1996
regs.8A-8C
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.11
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.10(3)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.12
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.14
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.13
The Income Tax (Paying and Collecting Agents) Regulations 1996
regs.15(1)
16(1)
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997
reg.12
The Income Tax (Paying and Collecting Agents) Regulations 1996
reg.2B
The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1999
reg.2
1996 No. 1780
INCOME TAX
The Income Tax (Paying and Collecting Agents) Regulations 1996
Made
Laid before the House of Commons
Coming into force
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by sections 118A(n), 118D(8) and (9), 118F(4), 118H(1) and (3) and 118K of the Income and Corporation Taxes Act 19881, hereby make the following Regulations: