{
  "url": "https://openlegislation.uk/eu-directive-2003-48/article-3",
  "json_url": "https://openlegislation.uk/eu-directive-2003-48/article-3.json",
  "legislation": "eudr/2003/48",
  "legislation_title": "Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (repealed)",
  "legislation_url": "https://openlegislation.uk/eu-directive-2003-48",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Identity and residence of beneficial owners",
  "text": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .",
  "extent": "E+W+S+N.I.",
  "status": "repealed",
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Repealed by Council Directive (EU) 2015/2060 of 10 November 2015 repealing Directive 2003/48/EC on taxation of savings income in the form of interest payments."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudr/2003/48/article/3",
    "retrieved_at": "2026-11-01T15:22:53.694225+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."
}