The Double Taxation Relief (Taxes on Income) (General) Regulations 1970

11.  Regulations 2(2) and 8 shall not apply to payments in respect of coupons for any interest. but any such payments may, under arrangements approved by the Board, be made without deduction of tax or with tax deducted at a rate specified in the arrangements, if the non-resident or any person acting on his behalf makes a claim to the United Kingdom payer to that effect in such form as may be prescribed by the Board, and in the case of any payments so made Regulations 3 to 7 inclusive and Regulation 9 shall, with any necessary modifications, apply as if the claim were a notice given under Regulation 2(2).