Regulation 4 Amendment of the Income Tax (Interest Payments) (Information Powers) Regulations 1992

In regulation 3 (disapplication of section 17(1) and section 18(1))^f1—

(a)

in paragraph (2)—

(i)

in sub-paragraph (a) for “section 56(5) of the Taxes Act” substitute “section 1019 of ITA 2007”;

(ii)

omit sub-paragraph (d); and

(iii)

in sub-paragraph (e) for “section 333 of the Taxes Act” substitute “Chapter 3 of Part 6 of ITTOIA 2005^f2”;

(b)

in paragraph (4)—

(i)

omit sub-paragraphs (a), (b) and (g); and

(ii)

in sub-paragraph (h) for “section 333 of the Taxes Act” substitute “Chapter 3 of Part 6 of ITTOIA 2005”; and

(c)

omit paragraph (5).

Annotations

f1: Regulation 3 was substituted by regulation 4 of S.I. 2001/405.
f2: 2005 c. 5. Chapter 3 was amended by paragraph 132 of Schedule 4 to the CRCA.