# The Data-gathering Powers (Relevant Data) (Amendment) Regulations 2015

S.I. 2015/672 · made 12 March 2015

These Regulations make a consequential amendment to regulation 4 of the Data-gathering Powers (Relevant Data) Regulations 2012 (S.I. 2012/847).

Made under: Finance Act 2011

## Introductory text

Income Tax
Made 12th March 2015
Laid before the House of Commons 13th March 2015
Coming into force 6th April 2015
The Treasury, in exercise of the powers conferred by paragraph 1(3) of Schedule 23 to the Finance Act 2011 make the following Regulations:

## 1 Citation and commencement

These Regulations may be cited as the Data-gathering Powers (Relevant Data) (Amendment) Regulations 2015 and come into force on 6th April 2015.

## 2 Amendment of the Data-gathering Powers (Relevant Data) Regulations 2012

In regulation 8 of the Data-gathering Powers (Relevant Data) Regulations 2012 omit “, that the person beneficially entitled to the payment is unlikely to be liable to pay any amount by way of income tax for the year in which payment was made,”.

## Signature

David Evennett
Alun Cairns
Two of the Lords Commissioners of Her Majesty’s Treasury
12th March 2015

## Explanatory note

(This note is not part of the Regulations)
These Regulations make a consequential amendment to regulation 4 of the Data-gathering Powers (Relevant Data) Regulations 2012 (S.I. 2012/847).
A Tax Information and Impact Note covering this instrument was published alongside the Finance Bill 2014 and is available on the gov.uk website at: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/293793/TIIN_8073_8076_the_starting_rate_of_tax_for_savings.pdf. It remains an accurate summary of the impacts that apply to this instrument.

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Source: https://www.legislation.gov.uk/uksi/2015/672 (the official version)
Page: https://openlegislation.uk/data-gathering-powers-relevant-data-amendment-regulations-2015
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.