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Chapter I INTRODUCTORY PROVISIONSF1

United Kingdom Repealed

Original text. Later amendments are not shown.

  1. 1Aim
  2. 1aDefinitions of certain terms
  3. 2Definition of beneficial owner
  4. 3Identity and residence of beneficial owners
  5. 4Paying agents
  6. 5Definition of competent authority
  7. 6Definition of interest payment
  8. 7Territorial scope

Annotations

Textual amendments

F1

Repealed by Council Directive (EU) 2015/2060 of 10 November 2015 repealing Directive 2003/48/EC on taxation of savings income in the form of interest payments.