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The Reporting of Savings Income Information Regulations 2003 (revoked)

S.I. 2003/3297 · Made 16 December 2003 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 1 January 2024.

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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Annotations to the whole text

Textual amendments

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Regulations revoked (1.1.2024) by Retained EU Law (Revocation and Reform) Act 2023 (c. 28), ss. 1(1), 22(3), Sch. 1 Pt. 1 (with s. 1(3)(4)); S.I. 2023/1363, reg. 2

Contents

  1. Part 1: Introductory Provisions Repealed
  2. 1Citation and commencement Repealed
  3. 2Interpretation Repealed
  4. 3Meaning of paying agent Repealed
  5. 4Meaning of residual entity Repealed
  6. 5Election by an entity to be treated as a UCITS Repealed
  7. 6Meaning of receiving agent Repealed
  8. 7Meaning of relevant payee Repealed
  9. 8Meaning of savings income Repealed
  10. Part 2: Information to be obtained, verified and reported Repealed
  11. 9Identity and residence of relevant payees Repealed
  12. 10Information to be reported to Revenue and Customs by paying agents making payments to relevant payees Repealed
  13. 11Information to be reported to Revenue and Customs by paying agents making payments to residual entities Repealed
  14. 12Information to be reported to Revenue and Customs by receiving agents Repealed
  15. 13The amount of savings income to be reported to Revenue and Customs Repealed
  16. Part 3: Reporting the information Repealed
  17. 14Paying and receiving agents to notify Revenue and Customs of reportable payments Repealed
  18. 15Reports by paying and receiving agents to Revenue and Customs Repealed
  19. Part 4: Audit Repealed
  20. 16Audit and related issues Repealed
  21. Part 5: Transitional provisions Repealed
  22. 17Transitional provisions – negotiable debt securities Repealed
  23. Signature
  24. Schedule: Negotiable debt securities: entities referred to in regulation 17(3) Repealed
  25. Paragraph Repealed
  26. Explanatory note

1Citation and commencementF1

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2InterpretationF1

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3Meaning of paying agentF1

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4Meaning of residual entityF1

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5Election by an entity to be treated as a UCITSF1

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6Meaning of receiving agentF1

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7Meaning of relevant payeeF1

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8Meaning of savings incomeF1

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9Identity and residence of relevant payeesF1

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10Information to be reported to Revenue and Customs by paying agents making payments to relevant payeesF1

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11Information to be reported to Revenue and Customs by paying agents making payments to residual entitiesF1

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12Information to be reported to Revenue and Customs by receiving agentsF1

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13The amount of savings income to be reported to Revenue and CustomsF1

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14Paying and receiving agents to notify Revenue and Customs of reportable paymentsF1

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15Reports by paying and receiving agents to Revenue and CustomsF1

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16Audit and related issuesF1

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17Transitional provisions – negotiable debt securitiesF1

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Signature

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Explanatory note

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