{
  "url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996/regulation-2",
  "json_url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-regulations-1996/regulation-2.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/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "(1) In these Regulations unless the context otherwise requires—\n“appropriate person” means any person to whom, or at whose direction, relevant payments or relevant receipts are payable by a paying agent or collecting agent, other than an eligible person or, where the relevant receipts concerned are payable by a collecting agent, a person who is a collecting agent in relation to those receipts;\n“the Board” means the Commissioners of Inland Revenue;\n“eligible person” in relation to a relevant payment or relevant receipt to which subsection (4) of section 118G applies means—\n(a) a person who at the chargeable date falls within paragraph (a) of that subsection,\n(b) a bank which at the chargeable date falls within paragraph (b) of that subsection,\n(c) a trustee of a qualifying discretionary or accumulation trust referred to in paragraph (c) of that subsection,\n(d) a person who is entitled to relief from tax as mentioned in paragraph (d) or (e) of that subsection, or\n(e) a sovereign power or international organisation referred to in paragraph (j) of that subsection;\n“notice” means notice in writing;\n“the principal sections” means sections 118A to 118K;\n“quarter” means—\n(a) the period from 30th July 1996 to 30th September 1996;\n(b) any subsequent period of 3 months ending with the last day of December, March, June or September;\n“relevant payment” means a foreign dividend payable to a person in the United Kingdom, other than a foreign dividend falling within section 118B(4).\n(2) In these Regulations any reference to a particular section, without more, is a reference to that section of the Income and Corporation Taxes Act 1988.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "added",
      "affecting": "uksi/1997/2705",
      "affecting_title": "The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997"
    },
    {
      "type": "added",
      "affecting": "uksi/1997/2705",
      "affecting_title": "The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997"
    },
    {
      "type": "added",
      "affecting": "uksi/1997/2705",
      "affecting_title": "The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997"
    },
    {
      "type": "added",
      "affecting": "uksi/1997/2705",
      "affecting_title": "The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997"
    },
    {
      "type": "added",
      "affecting": "uksi/1997/2705",
      "affecting_title": "The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997"
    },
    {
      "type": "added",
      "affecting": "uksi/1997/2705",
      "affecting_title": "The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997"
    },
    {
      "type": "added",
      "affecting": "uksi/1997/2705",
      "affecting_title": "The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997"
    },
    {
      "type": "amended",
      "affecting": "uksi/1997/2705",
      "affecting_title": "The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997"
    },
    {
      "type": "added",
      "affecting": "uksi/1997/2705",
      "affecting_title": "The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997"
    },
    {
      "type": "added",
      "affecting": "uksi/1997/2705",
      "affecting_title": "The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997"
    },
    {
      "type": "added",
      "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/2",
    "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."
}