The Reporting of Savings Income Information Regulations 2003 (revoked)
PART 1Introductory Provisions
1Citation and commencement
2Interpretation
3Meaning of paying agent
4Meaning of residual entity
5Election by an entity to be treated as a UCITS
6Meaning of receiving agent
7Meaning of relevant payee
8Meaning of savings income
PART 2Information to be obtained, verified and reported
9Identity and residence of relevant payees
10Information to be reported to Revenue and Customs by paying agents making payments to relevant payees
11Information to be reported to Revenue and Customs by paying agents making payments to residual entities
12Information to be reported to Revenue and Customs by receiving agents
13The amount of savings income to be reported to Revenue and Customs
PART 3Reporting the information
14Paying and receiving agents to notify Revenue and Customs of reportable payments
15Reports by paying and receiving agents to Revenue and Customs
PART 4Audit
16Audit and related issues
PART 5Transitional provisions
17Transitional provisions – negotiable debt securities
SCHEDULENegotiable debt securities: entities referred to in regulation 17(3)
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2003 No. 3297

TAXES

The Reporting of Savings Income Information Regulations 2003 (revoked)F1

Made

Laid before the House of Commons

Coming into force in accordance with regulation 1(2)

F1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Annotations:
Amendments (Textual)