{
  "url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996",
  "json_url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996.json",
  "id": "uksi/1996/1780",
  "title": "The Income Tax (Paying and Collecting Agents) Regulations 1996",
  "short_title": "Income Tax (Paying and Collecting Agents) 1996",
  "long_title": "These Regulations supplement the provisions of Chapter VIIA of Part IV of the Income and Corporation Taxes Act 1988 (inserted by paragraph 1 of Schedule 29 to the Finance Act 1996) which relate to the accounting for tax on foreign dividends by paying agents, and the accounting for tax on foreign dividends and quoted Eurobond interest by collecting agents. The Regulations make further provision in relation to the circumstances whereby paying and collecting agents are not liable to account for tax in respect of such dividends or interest paid or received by them.",
  "citation": "S.I. 1996/1780",
  "type": "uksi",
  "year": "1996",
  "number": "1780",
  "version": "current",
  "date": "1996-07-05",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 23,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/1",
      "kind": "part",
      "number": null,
      "heading": "Preliminary",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
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      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996/regulation-1",
      "extent": null,
      "status": null,
      "parent": "part/1"
    },
    {
      "path": "regulation/2",
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      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996/regulation-2",
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      "status": null,
      "parent": "part/1"
    },
    {
      "path": "part/2",
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      "number": null,
      "heading": "Non-chargeability of relevant payments or relevant receipts: declarations",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
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      "heading": "Declaration by depositary for recognised clearing system",
      "url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/2"
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    {
      "path": "regulation/4",
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      "heading": "Declaration by eligible person or appropriate person",
      "url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996/regulation-4",
      "extent": null,
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      "parent": "part/2"
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    {
      "path": "regulation/6",
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      "url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996/regulation-6",
      "extent": null,
      "status": null,
      "parent": "part/2"
    },
    {
      "path": "part/3",
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      "heading": "Returns and payment of tax",
      "url": null,
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    },
    {
      "path": "regulation/7",
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      "heading": "Quarterly returns by paying agents",
      "url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996/regulation-7",
      "extent": null,
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    {
      "path": "regulation/8",
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      "heading": "Quarterly returns by collecting agents",
      "url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996/regulation-8",
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    {
      "path": "regulation/9",
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      "heading": "Assessment in respect of unpaid tax",
      "url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996/regulation-9",
      "extent": null,
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      "parent": "part/3"
    },
    {
      "path": "regulation/10",
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      "number": "10",
      "heading": "Notices by the Board to paying or collecting agents",
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    },
    {
      "path": "part/4",
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      "heading": "Provision of information and inspection and keeping of records",
      "url": null,
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    },
    {
      "path": "regulation/11",
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      "heading": "Information to be provided to the Board by paying or collecting agents",
      "url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996/regulation-11",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/12",
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      "number": "12",
      "heading": "Inspection of records by officer of the Board",
      "url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996/regulation-12",
      "extent": null,
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      "parent": "part/4"
    },
    {
      "path": "regulation/13",
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      "number": "13",
      "heading": "Keeping of records",
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      "extent": null,
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    },
    {
      "path": "regulation/14",
      "kind": "regulation",
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      "heading": "Information relating to declarations",
      "url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996/regulation-14",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/15",
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      "url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996/regulation-15",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Production of declarations",
      "url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996/regulation-16",
      "extent": null,
      "status": null,
      "parent": "part/4"
    },
    {
      "path": "signature",
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      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996/signature",
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      "status": null,
      "parent": null
    },
    {
      "path": "note",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996/note",
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    }
  ],
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      "affecting_provisions": "reg.3(3)(a)"
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      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1780",
    "retrieved_at": "2026-10-29T12:39:23.347505+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."
}