The Exemption From Tax For Certain Interest Payments Regulations 2004

Made: 8th October 2004

Laid before the House of Commons: 11th October 2004

Coming into force: 1st November 2004

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Citation and commencement

1

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Interpretation

2

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Request for and issue of an exemption notice and notification of refusal

3

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Information to be provided in the certificate

4

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Special relationship

5

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Requirements where Conditions for exemption cease to be satisfied

6

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Cancellation of exemption notice

7

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Recovery of tax not deducted

8

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Appeals against refusal to issue an exemption notice or cancellation of an exemption notice

9

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Signed

Dave Hartnett — Helen Ghosh — Two of the Commissioners of Inland Revenue — 2004-10-08

Explanatory note

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Footnotes

[^f00001]: 2004 c. 12.

[^f00002]: 1988 c. 1; section 349 has been relevantly amended by Part IV of Schedule 14 to the Finance Act 1988 (c. 39), paragraph 10 of Schedule 5 to the Finance Act 1990 (c. 29), paragraph 1(1), (2) and (4) of Schedule 11 to the Finance Act 1991 (c. 31), paragraphs 2 and 6 of Schedule 8 to the Finance (No. 2) Act 1992 (c. 48), section 59 of the Finance Act 1993 (c. 34), paragraph 18 of Schedule 14, paragraphs 3, 4 and 8(7) of Schedule 37 and paragraph 6(1), (2)(e) and (7) of Schedule 38 to the Finance Act 1996 (c. 8), section 78 of the Finance Act 1997 (c. 16), sections 111(2), 122(2), (3) and (5) and 156 of and Part II (17) of Schedule 40 to the Finance Act 2000 (c. 17), section 95 of the Finance Act 2002 (c. 23) and section 202 of the Finance Act 2003 (c. 14).

Editorial notes