Regulation 8 Amendments to the Income Tax (Interest Payments) (Information Powers) Regulations 1992

After regulation 6 insert the following regulation—

“Further information—section 17 return—form of information

6A

Where a notice under section 17(1)—

(a)

requires a section 17 return to be made, or

(b)

specifies the further information prescribed by regulations 5(3) and 6(2) and requires it to be contained in the return, and

(c)

the notice specifies the form in which the return is to be made and delivered,

the return shall be made and delivered in that form.”.