2004 No. 2622

INCOME TAX

The Exemption From Tax For Certain Interest Payments Regulations 2004 (revoked)F1

Made

Laid before the House of Commons

Coming into force

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Annotations:
Amendments (Textual)
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Regulations revoked (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2021 (c. 26), s. 34(7)

Citation and commencementF11

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InterpretationF12

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Request for and issue of an exemption notice and notification of refusalF13

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Information to be provided in the certificateF14

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Special relationshipF15

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Requirements where Conditions for exemption cease to be satisfiedF16

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Cancellation of exemption noticeF17

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Recovery of tax not deductedF18

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Appeals against refusal to issue an exemption notice or cancellation of an exemption noticeF19

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