The Income Tax (Paying and Collecting Agents) Regulations 1996

1. Introductory Text

2. Preliminary

   1. 1. Citation and commencement

   2. 2. Interpretation

3. Non-chargeability of relevant payments or relevant receipts: declarations

   1. 3. Declaration by depositary for recognised clearing system

   2. 4. Declaration by eligible person or appropriate person

   3. 5. Declaration by eligible person— additional provisions

   4. 6. Declaration by appropriate person— additional provisions

4. Returns and payment of tax

   1. 7. Quarterly returns by paying agents

   2. 8. Quarterly returns by collecting agents

   3. 9. Assessment in respect of unpaid tax

   4. 10. Notices by the Board to paying or collecting agents

5. Provision of information and inspection and keeping of records

   1. 11. Information to be provided to the Board by paying or collecting agents

   2. 12. Inspection of records by officer of the Board

   3. 13. Keeping of records

   4. 14. Information relating to declarations

   5. 15. Keeping of declarations

   6. 16. Production of declarations

6. Signature

7. Explanatory Note