6. Information relating to the following payments is not relevant data for the purposes of a data-holder of the type described in paragraph 12—
(a)a payment in respect of a certificate of deposit within the meaning given by section 1019 of the Income Tax Act 2007(1);
(b)a payment in respect of an investment or a deposit held by a branch of a person to whom a data-holder notice is issued, where the branch is situated in a territory other than the United Kingdom;
(c)a payment falling within regulation 9(c) or 10(d) if the name and address of the person to whom the interest was paid or credited is not the person beneficially entitled to the interest;
(d)a payment in respect of an investment under a plan provided for by regulations made under Chapter 3 of Part 6 of the Income Tax (Trading and Other Income) Act 2005(2);
(e)a payment to or a receipt for a person other than an individual (in whatever capacity the individual is acting), except where the case falls within regulation 9(c) or 10(d);
(f)any other payment not falling within any of paragraphs (a) to (e) which is specified in the data-holder notice as being a payment in respect of which information is not required.
Commencement Information
I1Reg. 6 in force at 1.4.2012, see reg. 1
2005 c. 5; Chapter 3 was amended by section 50 of and paragraphs 131 and 132 of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11), section 40 of the Finance Act 2008 (c. 9) and section 40 of the Finance Act 2011 (c. 11).