Version Superseded: 15/09/2016
Point in time view as at 01/04/2008.
There are currently no known outstanding effects for the Income Tax Act 2007, Cross Heading: Deduction by deposit-takers and building societies: declarations of non-UK residence.
156(1)Section 858(2)(c) (which requires a declaration of non-UK residence in respect of an individual or individuals beneficially entitled to interest to contain the name and address of the individual or individuals concerned) does not apply to a declaration made before 6 April 2001.U.K.
(2)Section 859(2)(c) (which requires a declaration of non-UK residence in respect of a Scottish partnership beneficially entitled to interest to contain the name and address of the partners) does not apply to a declaration made before 6 April 2001.
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