Regulation 5 Interest etc
(1)
The relevant data for a data-holder of the type described in paragraph 12 of Schedule 23 are information and documents relating to accounts or sums on which relevant interest is payable, including but not limited to the data in regulations 8, 9 and 10.
(2)
“Relevant interest” means interest paid or credited—
(a)
on money received or retained in the United Kingdom; and
(b)
either without deduction of income tax or after deduction of income tax.