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Income Tax Act 2007
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750Restrictions on particulars to be provided by banks
This section has no associated Explanatory Notes
(1)Section 748 does not oblige a bank to provide any particulars of any ordinary banking transactions between the bank and a customer carried out in the ordinary course of banking business, unless subsection (2) or (3) applies.
(2)This subsection applies if the bank has acted or is acting on behalf of the customer in connection with—
(a)the creation of any settlement as a result of which income becomes payable to a person abroad, or
(b)the execution of the trusts of any such settlement.
(3)This subsection applies if the bank has acted or is acting on behalf of the customer in connection with the formation or management of a body corporate to which section 749(6) applies.
(4)In this section—
“bank” has the meaning given by section 991, and
“settlement” has the meaning given by section 620 of ITTOIA 2005.
(5)In the application of this section to Scotland, any reference to the trusts of a settlement is a reference to the purposes of the settlement.
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