# The Montserrat Reporting of Savings Income Information Order 2005, Article 11: Information to be reported to the Inland Revenue Department by paying agents making payments to residual entities


(1) When a paying agent makes a savings income payment to a residual entity established in a member State the information prescribed by paragraph (2) must be reported by the paying agent to the Inland Revenue Department in accordance with article 14.
(2) The information prescribed is—
(a) the name and address of the paying agent;
(b) the name and address of the residual entity (including the territory in which it is established); and
(c) the total amount and category of the savings income payments made to the residual entity in accordance with article 13 and the currency in which they were paid.

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Source: https://www.legislation.gov.uk/uksi/2005/1466/article/11 (the official version)
Page: https://openlegislation.uk/montserrat-reporting-of-savings-income-information-order-2005/article-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.