Regulation 72 Information about interest distributions made without deduction of tax
(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 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.