Introductory Text
PART 1
1.Citation, commencement and effect
2.Interpretation
3.Scope of these Regulations
PART 2
4.Gross payments
5.Certificate of non-liability to tax
6.Prescribed persons
7.Supply within prescribed time limit
8.Prescribed form of a certificate
9.Prescribed contents of a certificate
10.Notification of liability to income tax in accordance with regulation 9(5)
11.Certificate ceasing to be valid
12.Notice of deduction
13.Joint accounts
PART 3
14.Prescribed form of a declaration
PART 4
15.Information to be provided to an officer – (relevant investments)
16.Information to be provided to an officer – (investments which are not relevant investments)
17.Inspection of records
18.Use of information
PART 5
19.Continuity of certificates and declarations of non-UK residence following transfer of business
20.Consequential amendments, savings and revocation
Signature
SCHEDULE 1
CONSEQUENTIAL AMENDMENTS
SCHEDULE 2
TRANSITIONAL PROVISIONS AND SAVINGS
PART 1 GENERAL PROVISIONS
PART 2 SPECIFIC PROVISIONS
SCHEDULE 3
REVOCATIONS
Explanatory Note
