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Taxes Management Act 1970
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- UK Public General Acts
- 1970 c. 9
- PART III
- Section 18
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18Interest paid without deduction of income tax
(1)Any person by whom any interest is paid in the year 1969-70 or any subsequent year of assessment without deduction of income tax shall, on being so required by a notice given to him by an inspector, furnish to the inspector, within the time limited by the notice—
(a)the name and address of the person to whom the interest has been paid or on whose behalf the interest has been received, and
(b)the amount of the interest so paid or received,
and any person who receives any such interest on behalf of another person shall on being so required furnish to the inspector the name and address of the person on whose behalf the interest has been received, and its amount.
(2)The persons to whom this section applies include any officer in any public office or in any department of the Crown.
(3)This section shall not impose any obligation on a bank carrying on a bona fide business in the United Kingdom in respect of any interest paid by the bank in the ordinary course of that business.
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