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Version date: 25 March 2004 - onwards
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Schedule 4 Taxation of Savings Income in the form of Interest Payments

Section 90.

Amendment of Part 38 (Returns of Income and Gains, Other Obligations and Returns, and Revenue Powers) of the Taxes Consolidation Act 1997

"Chapter 3A Implementation of Council Directive 2003/48/EC of 3 June 2003 on Taxation of Savings Income in the Form of Interest Payments1 and Related Matters

Interpretation (Chapter 3A).


(1) In this Chapter and in any regulations made under this Chapter, except where the context otherwise requires -

'arrangements' has the meaning assigned to it by section 898P;

'beneficial owner' has the meaning assigned to it by section 898C(1);

'building society' and 'credit union' have the same meanings, respectively, as in section 256;

'certificate of residence for tax purposes', in relation to a third country, means a certificate given by the competent authority of that country certifying that an individual is by virtue of the law of that country resident for the purposes of tax in that country, and references to a tax residence certificate sha