PART 5COMPLIANCE

Interest distributions F1and TEF distributions (non-dividend)

Annotations:
Amendments (Textual)

Information about interest distributions F2and TEF distributions (non-dividend) made without deduction of tax72

1

The Commissioners may by notice require a person specified in paragraph (2) to provide them with such information as they may reasonably require for the purpose of determining whether interest distributions F3and TEF distributions (non-dividend) were properly made by that person without deduction of tax.

2

The persons specified are—

a

an open-ended investment company;

b

the authorised corporate director of an open-ended investment company;

c

a trustee of an authorised unit trust.

3

The information to be provided may include copies of any relevant books, documents or other records.

4

The information must be provided within such time (not being less than 14 days) as may be specified in the notice.