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The Income Tax (Building Societies) (Dividends and Interest) Regulations 1990

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Regulation 5(2)(e)(i)

SCHEDULE

The information referred to in regulation 5 (2)(e)(i) is—

(a)the name, permanent residential address including post code, and date of birth of the person beneficially entitled to the payment;

(b)save where the Board indicate in a particular case that this information is not required, the national insurance number of a person within paragraph (a) and aged 16 or over at the beginning of the year in which the payment is made who, at any time within the period of three years ending with the date on which a certificate is signed, has been liable to pay Class 1 or Class 2 contributions within the meaning of section 1(2) of the Social Security Act 1975(1);

(c)the following details relating to the investor’s account held with the building society to which the certificate relates—

(i)the name of the building society;

(ii)the branch of the building society where the account is held, if the account cannot otherwise be identified;

(iii)the account number.

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