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

1. Introductory Text

2. 1. Citation and commencement

3. 2. Interpretation

4. 3. Request for and issue of an exemption notice and notification of refusal

5. 4. Information to be provided in the certificate

6. 5. Special relationship

7. 6. Requirements where Conditions for exemption cease to be satisfied

8. 7. Cancellation of exemption notice

9. 8. Recovery of tax not deducted

10. 9. Appeals against refusal to issue an exemption notice or cancellation of an exemption notice

11. Signature

12. Explanatory Note