Regulation 6 Obligation to obtain and to provide tax reference numbers
(1) Subject to paragraph (2), as respects any investment made on or after 1 January 2013 -
(a) a specified person shall make all reasonable efforts to obtain from a person who makes the investment (in this Regulation referred to as the "customer") that person’s tax reference number, if any, and
(b) the customer shall provide to the specified person that customer’s tax reference number, if any.
(2) Paragraph (1) shall not apply as respects any investment under which a payment mentioned in Schedule 2 will be made.
(3) The provisions of this Regulation apply as respects the manner in which the obligations set out in paragraph (1) are to be fulfilled.
(a) Any application or other form (including a form to be completed electronically) given or provided to a customer by a specified person, or a person acting for a specified person, for the purpose of making an investment with the specified person shall require the customer to record the tax reference number, if any, of the beneficial owner at an appropriate location on the form.