sch. 2 para. 9
- Keep customer declarations for 2 years after investment ends Trader
UK Statutory Instrument
2008
United Kingdom
The Income Tax (Deposit-takers and Building Societies) (Interest Payments) Regulations 2008
At a glance
What's here
6 compliance obligations
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 4
- Employer 1
- Trader 1
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 2337 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 169 duties
- Merchant Shipping Act 1995 1995 144 duties
- Insolvency (England and Wales) Rules 2016 2016 101 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 95 duties
Employers also bound by 694 other Acts (top 5 shown)
- The Income Tax (Pay As You Earn) Regulations 2003 2003 236 duties
- Provision and Use of Work Equipment Regulations 1998 1998 120 duties
- TULRCA 1992 1992 72 duties
- Employment Rights (Northern Ireland) Order 1996 (current NI employment law) 1996 52 duties
- Income Tax (Earnings and Pensions) Act 2003 2003 50 duties
Traders also bound by 826 other Acts (top 5 shown)
- Value Added Tax Regulations 1995 1995 413 duties
- Companies Act 2006 2006 243 duties
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 114 duties
- Insolvency (England and Wales) Rules 2016 2016 62 duties
- Building Societies Act 1986 1986 56 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Gross payments
- Refund tax deducted from interest payments when a valid certificate is held Employer
Prescribed form of a certificate
- Notify your bank of certificate record errors within 30 days Any Person
Notice of deduction
- Financial institutions must deduct tax when HMRC issues a notice of deduction Any Person
Prescribed form of a declaration
- Record and confirm customer declarations for tax-free interest Any Person
Inspection of records
- Produce records for HMRC inspection on request Any Person
Browse 15 other sections — procedural / definitional / commencement
Citation, commencement and effect
Interpretation
Scope of these Regulations
Certificate of non-liability to tax
Prescribed persons
Supply within prescribed time limit
Prescribed contents of a certificate
Notification of liability to income tax in accordance with regulation 9(5)
Certificate ceasing to be valid
Joint accounts
Information to be provided to an officer – (relevant investments)
Information to be provided to an officer – (investments which are not relevant investments)
Use of information
Continuity of certificates and declarations of non-UK residence following transfer of business
Consequential amendments, savings and revocation
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Find other UK business legislation with related guidance.