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The Income Tax (Interest on Quoted Eurobonds) Regulations 1996

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Production of declarations

13.—(1) The Board may by notice require a relevant payer within such time (not being less than 14 days) as may be provided by the notice, to produce for inspection by an officer of the Board authorised for that purpose all documents in which declarations made to him under regulation 3 or 4 are contained.

(2) The officer of the Board to whom the documents referred to in paragraph (1) are produced may take copies of or extracts from those documents.

(3) In paragraph (1) the reference to a relevant payer includes a reference to a person who is no longer a relevant payer at the time when the notice under that paragraph is issued.

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