{
  "url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-regulations-1992/regulation-6",
  "json_url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-regulations-1992/regulation-6.json",
  "legislation": "uksi/1992/15",
  "legislation_title": "The Income Tax (Interest Payments) (Information Powers) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/income-tax-interest-payments-information-powers-regulations-1992",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Further information—other cases",
  "text": "(1) Paragraph (2) prescribes in relation to cases to which regulation 5 does not apply the further information which, subject to regulation 4, is to be contained in a section 17 return or to be furnished with section 18 information.\n(2) The further information prescribed by this paragraph is—\n(a) the reference number of the account in respect of which a payment was made and, where necessary for identifying the account, the branch of the payer where the account is held;\n(b) where a payment was made to two or more account-holders each of whom was beneficially entitled to the payment, notification of that fact and, if known, the number of such persons;\n(c) if furnished in connection with the account, the date of birth and national insurance number of the person or, where sub-paragraph (b) applies, each person to whom a payment was made;\n(d) where a payment made in the course of the year was the first payment in respect of an account, notification of that fact;\n(e) where a payment was in a currency other than sterling and the amount of the payment is recorded in that currency in a section 17 return or as part of section 18 information, notification of the fact that the amount is so recorded and specification of the currency concerned.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "am",
      "affecting": "uksi/2001/405",
      "affecting_title": "The Income Tax (Interest Payments) (Information Powers) (Amendment) Regulations 2001"
    },
    {
      "type": "rev in pt",
      "affecting": "uksi/2001/405",
      "affecting_title": "The Income Tax (Interest Payments) (Information Powers) (Amendment) Regulations 2001"
    },
    {
      "type": "am",
      "affecting": "uksi/2008/2688",
      "affecting_title": "The Income Tax (Interest Payments) (Information Powers) (Amendment) Regulations 2008"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/15/regulation/6",
    "retrieved_at": "2026-10-29T14:31:21.016176+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."
}