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Statutory InstrumentNot in force

The Reporting of Savings Income Information Regulations 2003 (revoked)

Citation
S.I. 2003/3297
As at
Sections
17
Section 1Citation and commencement

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Section 2Interpretation

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Section 3Meaning of paying agent

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Section 4Meaning of residual entity

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Section 5Election by an entity to be treated as a UCITS

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Section 6Meaning of receiving agent

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Section 7Meaning of relevant payee

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Section 8Meaning of savings income

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Section 9Identity and residence of relevant payees

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Section 10Information to be reported to Revenue and Customs by paying agents making payments to relevant payees

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Section 11Information to be reported to Revenue and Customs by paying agents making payments to residual entities

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Section 12Information to be reported to Revenue and Customs by receiving agents

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Section 13The amount of savings income to be reported to Revenue and Customs

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Section 14Paying and receiving agents to notify Revenue and Customs of reportable payments

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Section 15Reports by paying and receiving agents to Revenue and Customs

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Section 16Audit and related issues

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Section 17Transitional provisions – negotiable debt securities

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17 sections

Cite this legislation

The Reporting of Savings Income Information Regulations 2003 (revoked) (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2003-3297

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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