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.