http://www.legislation.gov.uk/uksi/2006/3286/introduction

The Reporting of Savings Income Information (Amendment) Regulations 2006

cAPiTal GAINS TAX

CORPORATION TAX

iNCOME TAX

en

CAPITAL GAINS TAX

CORPORATION TAX

INCOME TAX

2024-05-20

Statute Law Database

2007-01-01

The Reporting of Savings Income Information Regulations 2003 (S.I. 2003/3297) (“the principal Regulations”) implemented part of Council Directive 2003/48/EC of 3rd June 2003 on the taxation of savings income in the form of interest payments (“the 2003 Directive”) (OJ No L 157, 26.6.03, p38). The 2003 Directive has been amended by Council Directive 2006/98/EC adapting certain Directives in the field of taxation, by reason of the accession of Bulgaria and Romania (“the 2006 Directive”) (OJ No. L363, 20.12.2006, p.129).