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The Income Tax (Deposit-takers) (Interest Payments) (Amendment) Regulations 1994
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- 1994 No. 295
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
These Regulations amend the Income Tax (Deposit-takers) (Interest Payments) Regulations 1990 (S. I.1990/2232). They extend the categories of persons who can give certificates of non-liability to tax under the 1990 Regulations to persons appointed by the Department of Social Security to receive social security benefits on behalf of persons who are for the time being unable to act. They also make a consequential amendment to the provision in the Regulations which specifies the time within which certificates of non-liability to tax are to be given.
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