10. The information referred to in this paragraph is–U.K.
(a)the name and address of the policy holder;
(b)any unique identifying designation given to the policy or contract in connection with which the relevant event has occurred;
(c)the date and nature of the relevant event;
(d)the amount of the gain;
(e)the number of years relevant for computing the appropriate fraction of the gain for the purposes of section [536, apart from section 536(7), of ITTOIA 2005];
(f)whether the policy holder is to be treated as having paid income tax at the basic ... rate on the amount of the gain in accordance with [530, apart from section 528, of ITTOIA 2005].
Textual Amendments
Commencement Information