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The Income Tax (Building Societies) (Dividends and Interest) (Amendment) Regulations 2001
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- UK Statutory Instruments
- 2001 No. 404
- Regulation 6
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Amendments to the principal Regulations
6.—(1) Amend regulation 5 as follows.
(2) In paragraph (2)(e)—
(a)for the words “on a form provided” substitute “in a form provided or authorised”;
(b)in paragraph (ii) omit the words “in writing”.
(3) After paragraph (2) add the following paragraphs—
“(3) A certificate given in accordance with paragraph (2), and a notification given under sub-paragraph (e) of that paragraph, if in writing, shall be signed by the maker of the certificate or notification (“the relevant person”).
(4) Where a certificate referred to in paragraph (3) is not in writing, the building society concerned may—
(a)make a declaration in writing on behalf of the relevant person that the particulars contained in the certificate are those recorded in the declaration, and
(b)send a copy of the declaration to the relevant person.
(5) Subject to any corrections notified by the relevant person to the building society within the period of 30 days following the date on which the copy of the declaration referred to in paragraph (4) was sent to the relevant person, and incorporated in a revised declaration made by the building society, any such declaration shall take effect as from the date on which the copy of it was sent to the relevant person in accordance with that paragraph.
(6) A certificate or notification referred to in paragraph (3) shall be regarded as being given in writing for the purposes of this regulation if it is given—
(a)by telephonic facsimile transmission, or
(b)by electronic communication containing an electronic signature of the relevant person.
(7) A declaration made by the building society in accordance with paragraph (4) shall be regarded as made in writing for the purposes of this regulation if it is produced by electronic means; and the copy of a declaration to be sent to the relevant person in accordance with paragraph (4) may be sent by telephonic facsimile transmission or by electronic communication.”.
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