{
  "url": "https://openlegislation.uk/data-gathering-powers-relevant-data-regulations-2012/regulation-6",
  "json_url": "https://openlegislation.uk/data-gathering-powers-relevant-data-regulations-2012/regulation-6.json",
  "legislation": "uksi/2012/847",
  "legislation_title": "The Data-gathering Powers (Relevant Data) Regulations 2012",
  "legislation_url": "https://openlegislation.uk/data-gathering-powers-relevant-data-regulations-2012",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": null,
  "text": "Information relating to the following payments is not relevant data for the purposes of a data-holder of the type described in paragraph 12—\n(a) a payment in respect of a certificate of deposit within the meaning given by section 1019 of the Income Tax Act 2007;\n(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;\n(c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(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;\n(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) or where the relevant data-holder is carrying on a trade or business and, in the ordinary course of the operations thereof, receives or retains money in such circumstances that interest becomes payable thereon;\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Reg. 6(c) omitted (1.9.2013) by virtue of The Data-gathering Powers (Relevant Data) (Amendment) Regulations 2013 (S.I. 2013/1811), regs. 1, 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 6(e) added (1.9.2013) by The Data-gathering Powers (Relevant Data) (Amendment) Regulations 2013 (S.I. 2013/1811), regs. 1, 4"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 6 in force at 1.4.2012, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "2007 c. 3."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/847/regulation/6",
    "retrieved_at": "2026-10-29T01:36:31.920296+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}