{
  "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-3/paragraph-6C",
  "json_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988/schedule-3/paragraph-6C.json",
  "legislation": "ukpga/1988/1",
  "legislation_title": "Income and Corporation Taxes Act 1988",
  "legislation_url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
  "path": "schedule/3/paragraph/6C",
  "kind": "paragraph",
  "number": "6C",
  "heading": null,
  "text": "(1) For each quarter in which a person effects a transaction in respect of which he is a chargeable person, he shall make a return to the Board.\n(2) The return shall specify the chargeable person’s name and address and give, in respect of each such transaction effected by him in the quarter, correct and complete particulars of—\n(a) the relevant dividends or proceeds, and\n(b) the income tax on those dividends or proceeds for which he has accounted, or is accountable, under paragraph 6A above.\n(3) The return shall be made within 30 days from the end of the quarter.\n(4) In this paragraph and paragraphs 6D to 6F below, “quarter” means any period of three months ending with 31st March, 30th June, 30th September or 31st December.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 3 paras. 6A-6F inserted (16.7.1992 in relation to transactions effected on or after 1.10.1992) by Finance (No. 2) Act 1992 (c. 48), s. 63, Sch. 11 paras. 2(2), 6"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1988/1/schedule/3/paragraph/6C",
    "retrieved_at": "2026-10-29T09:49:54.309394+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."
}