OpenLegislation

Regulation 8 Provision of information relating to manufactured payments by companies resident in the United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Where an interest manufacturer, being a company resident in the United Kingdom, makes a payment of manufactured interest other than a payment made in the circumstances prescribed by paragraph (5) of regulation 5, it shall furnish the recipient with a voucher showing the gross amount of the payment, the amount of tax deducted, and the actual amount paid.