The Income Tax (Interest Payments) (Information Powers) (Amendment) Regulations 2008
The Income Tax (Interest Payments) (Information Powers) Regulations 1992 (“the Information Powers Regulations”) prescribe further information to be supplied in certain circumstances in addition to that provided in a return regarding the payment or crediting of interest under section 17 of the Taxes Management Act 1970 (TMA) or in a notice given where interest is paid without deduction of income tax under section 18 of the TMA.