Regulation 11 Amendment of the Income Tax (Interest Payments) (Information Powers) Regulations 1992

for “the Board” substitute “an officer of Revenue and Customs”; and

for sub-paragraph (b) substitute—

“(b)

shall otherwise be used only for the purposes of—

(i)

section 17 or 18 of the Management Act and these Regulations;

(ii)

the provisions of Chapter 2 of Part 15 of ITA 2007 relating to the deduction of tax from payments by building societies and deposit-takers;

(iii)

the Deposit-takers and Building Societies Regulations; and

(iv)

the Income Tax (Authorised Unit Trusts) (Interest Distributions) Regulations 2003.”.