Chapter 3A Implementation of Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments (ss. 898B-898S)

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In force	898B. Interpretation (Chapter 3A).
In force	898C. Beneficial owner.
In force	898D. Paying agent and residual entity.
In force	898E. Interest payment.
In force	898F. Obligations of paying agents where contractual relations entered into before 1 January 2004.
In force	898G. Obligations of paying agents in other contractual relations entered into.
In force	898H. Returns of interest payments made to or secured for beneficial owners.
In force	898I. Returns of interest payments to residual entities.
In force	898J. Exchange of information between Member States.
Ceased	898K. Special arrangements for certain securities.
In force	898L. Certificate for the purposes of Article 13.2 of the Directive.
In force	898M. Credit for withholding tax.
In force	898N. Audit.
In force	898O. Penalty for failure to make returns, etc.
In force	898P. Arrangements with third countries and dependent and associated territories of Member States.
In force	898Q. Miscellaneous and supplemental.
In force	898R. Commencement (Chapter 3A).
In force	898S. Cessation

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