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The Exemption From Tax For Certain Interest Payments Regulations 2004 (revoked)

S.I. 2004/2622 · Made 8 October 2004 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 10 June 2021.

INCOME TAX

Made 8th October 2004

Laid before the House of Commons 11th October 2004

Coming into force 1st November 2004

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Annotations to the whole text

Textual amendments

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Regulations revoked (with effect in accordance with s. 34(8) of the amending Act) by Finance Act 2021 (c. 26), s. 34(7)

Contents

  1. 1Citation and commencement Repealed
  2. 2Interpretation Repealed
  3. 3Request for and issue of an exemption notice and notification of refusal Repealed
  4. 4Information to be provided in the certificate Repealed
  5. 5Special relationship Repealed
  6. 6Requirements where Conditions for exemption cease to be satisfied Repealed
  7. 7Cancellation of exemption notice Repealed
  8. 8Recovery of tax not deducted Repealed
  9. 9Appeals against refusal to issue an exemption notice or cancellation of an exemption notice Repealed
  10. Signature
  11. Explanatory note

1Citation and commencementF1

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2InterpretationF1

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3Request for and issue of an exemption notice and notification of refusalF1

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4Information to be provided in the certificateF1

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5Special relationshipF1

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6Requirements where Conditions for exemption cease to be satisfiedF1

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7Cancellation of exemption noticeF1

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8Recovery of tax not deductedF1

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9Appeals against refusal to issue an exemption notice or cancellation of an exemption noticeF1

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Signature

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Explanatory note

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