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The Income Tax (Interest on Quoted Eurobonds) Regulations 1996
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- UK Statutory Instruments
- 1996 No. 1779
- Regulation 4
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Declaration by eligible person or appropriate person
4.—(1) Subject to regulation 7(1), subsection (1)(b) of section 124 shall be taken not to apply to a payment of interest on a quoted Eurobond on the grounds that the condition in subsection (2)(a) of that section is satisfied, unless a declaration in writing has been made by the eligible person or by an appropriate person to the relevant payer confirming that that condition is satisfied with respect to the payment.
(2) A declaration under paragraph (1) shall not have effect in relation to a payment of interest on a quoted Eurobond if the relevant payer—
(a)receives a notification relating to that payment in accordance with the undertaking contained in the declaration,
(b)receives a notice from the Board under regulation 7(2) relating to that payment, or
(c)has reason to believe, by reference to information in his possession, that the declaration is, or has become, incorrect as respects that payment.
(3) A declaration under paragraph (1) shall not have effect in relation to more than one payment of interest on a quoted Eurobond.
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