The Income Tax (Deposit-takers) (Interest Payments) (Amendment) Regulations 2001
These Regulations amend the Income Tax (Deposit-takers) (Interest Payments) Regulations 1990 (S.I. 1990/2232) (“the principal Regulations”) in relation to payments of interest by deposit-takers made or received on or after 6th April 2001 and declarations made on or after that date to the effect that the person beneficially entitled to a payment of interest is not ordinarily resident in the United Kingdom.