{
  "url": "https://openlegislation.uk/income-tax-deposit-takers-non-residents-regulations-1992",
  "json_url": "https://openlegislation.uk/income-tax-deposit-takers-non-residents-regulations-1992.json",
  "id": "uksi/1992/14",
  "title": "The Income Tax (Deposit-takers) (Non-residents) Regulations 1992",
  "short_title": "Income Tax (Deposit-takers) (Non-residents) 1992",
  "long_title": "These Regulations, which come into force on 30th January 1992, are made under section 482(11) and (12) of the Income and Corporation Taxes Act 1988 (“the 1988 Act”). They provide for the giving of a certificate by a deposit-taker where a declaration made to the deposit-taker under section 481(5) (k) of the 1988 Act, that the person beneficially entitled to interest in respect of a deposit is not ordinarily resident in the United Kingdom, does not give the address of the person making it. The making of a declaration in respect of a deposit, supported by a certificate where necessary, enables a deposit-taker to make payments of interest in respect of that deposit without deduction of income tax.",
  "citation": "S.I. 1992/14",
  "type": "uksi",
  "year": "1992",
  "number": "14",
  "version": "current",
  "date": "1992-01-08",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 3,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-deposit-takers-non-residents-regulations-1992/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/income-tax-deposit-takers-non-residents-regulations-1992/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/income-tax-deposit-takers-non-residents-regulations-1992/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Requirement for a certificate",
      "url": "https://openlegislation.uk/income-tax-deposit-takers-non-residents-regulations-1992/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Information to be contained in the certificate",
      "url": "https://openlegislation.uk/income-tax-deposit-takers-non-residents-regulations-1992/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Form of certificate",
      "url": "https://openlegislation.uk/income-tax-deposit-takers-non-residents-regulations-1992/regulation-5",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Certificate ceasing to be valid",
      "url": "https://openlegislation.uk/income-tax-deposit-takers-non-residents-regulations-1992/regulation-6",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Inspection of certificates",
      "url": "https://openlegislation.uk/income-tax-deposit-takers-non-residents-regulations-1992/regulation-7",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Retention of declarations and certificates",
      "url": "https://openlegislation.uk/income-tax-deposit-takers-non-residents-regulations-1992/regulation-8",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Revocation of the 1985 Regulations and consequential provision",
      "url": "https://openlegislation.uk/income-tax-deposit-takers-non-residents-regulations-1992/regulation-9",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-deposit-takers-non-residents-regulations-1992/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-deposit-takers-non-residents-regulations-1992/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "saved",
      "affected_provisions": "reg 8",
      "affecting": "uksi/2001/405",
      "affecting_title": "The Income Tax (Interest Payments) (Information Powers) (Amendment) Regulations 2001",
      "affecting_provisions": "regs 1, 2, 10 (adding SI 1992/15, reg 11)"
    },
    {
      "type": "saved (prosp)",
      "affected_provisions": "reg 8",
      "affecting": "uksi/2003/3297",
      "affecting_title": "The Reporting of Savings Income Information Regulations 2003",
      "affecting_provisions": "reg 16(5)(iii)"
    },
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/2008/2682",
      "affecting_title": "The Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008",
      "affecting_provisions": "Sch. 3"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/482"
      ]
    }
  ],
  "changes_made_to": 3,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-deposit-takers-non-residents-regulations-1992/changes.json",
  "changes_made_by": 1,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-deposit-takers-non-residents-regulations-1992/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-deposit-takers-non-residents-regulations-1992/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/14",
    "retrieved_at": "2026-10-29T14:31:21.808377+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."
}