# The Reporting of Savings Income Information Regulations 2003 (revoked)

S.I. 2003/3297 · made 16 December 2003 · revised to 1 January 2024

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PDFs: Printed copy https://openlegislation.uk/reporting-of-savings-income-information-regulations-2003-revoked/pdf/uksi_20033297_en.pdf

## Introductory text

TAXES
Made 16th December 2003
Laid before the House of Commons 17th December 2003
Coming into force in accordance with regulation 1(2)
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## Part 1: Introductory Provisions

## 1 Citation and commencement

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## 2 Interpretation

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## 3 Meaning of paying agent

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## 4 Meaning of residual entity

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## 5 Election by an entity to be treated as a UCITS

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## 6 Meaning of receiving agent

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## 7 Meaning of relevant payee

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## 8 Meaning of savings income

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## Part 2: Information to be obtained, verified and reported

## 9 Identity and residence of relevant payees

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## 10 Information to be reported to Revenue and Customs by paying agents making payments to relevant payees

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## 11 Information to be reported to Revenue and Customs by paying agents making payments to residual entities

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## 12 Information to be reported to Revenue and Customs by receiving agents

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## 13 The amount of savings income to be reported to Revenue and Customs

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## Part 3: Reporting the information

## 14 Paying and receiving agents to notify Revenue and Customs of reportable payments

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## 15 Reports by paying and receiving agents to Revenue and Customs

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## Part 4: Audit

## 16 Audit and related issues

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## Part 5: Transitional provisions

## 17 Transitional provisions – negotiable debt securities

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## Signature

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## Schedule: Negotiable debt securities: entities referred to in regulation 17(3)

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## Explanatory note

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Source: https://www.legislation.gov.uk/uksi/2003/3297 (the official version)
Page: https://openlegislation.uk/reporting-of-savings-income-information-regulations-2003-revoked
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.