{
  "url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996/regulation-10",
  "json_url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996/regulation-10.json",
  "legislation": "uksi/1996/1780",
  "legislation_title": "The Income Tax (Paying and Collecting Agents) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Notices by the Board to paying or collecting agents",
  "text": "(1) Where the Board are satisfied that relevant payments made by a paying agent are not chargeable payments, or relevant receipts received or arising by virtue of a collecting agent’s performance of a relevant function are not chargeable receipts, they may by notice to the paying agent or collecting agent concerned direct that relevant payments made, or (as the case may be) relevant receipts received or arising, after the expiry of the period of 30 days following the date of issue of the notice are not chargeable payments or chargeable receipts.\n(2) Where the Board have reason to believe that—\n(a) a depositary, or an eligible person or an appropriate person, has failed to comply with the requirements of regulation 14, or\n(b) a paying agent or a collecting agent has failed to comply with the requirements of regulation 11, 12 or 16, or\n(c) relevant payments made by a paying agent are chargeable payments, or relevant receipts received or arising by virtue of a collecting agent’s performance of a relevant function are chargeable receipts,\nthey may by notice to the paying agent or collecting agent concerned direct that relevant payments made, or (as the case may be) relevant receipts received or arising, after the expiry of the period of 30 days following the date of issue of the notice are chargeable payments or chargeable receipts.\n(3) Where the Board issue a notice under paragraph (2), any declaration under regulation 3 or 4 which relates to any of the relevant payments or relevant receipts referred to in the notice, whether the declaration is made before or after the date of issue of the notice, shall be of no effect.\n(4) A paying agent or a collecting agent in respect of whom a notice is issued by the Board under paragraph (2) may, not later than 30 days after the date of issue of the notice, appeal against that notice by notice to the Board.\n(5) The appeal shall be to the Special Commissioners who shall confirm the notice appealed against unless they are satisfied that the notice ought to be quashed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1997/2705",
      "affecting_title": "The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1780/regulation/10",
    "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."
}