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The Income Tax (Deposit-takers) (Interest Payments) (Amendment) Regulations 2001
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- 2001 No. 406
- Regulation 8
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8. After regulation 13 add the following regulation—
“Form of declaration under section 481(5)(k) of the Taxes Act
14.—(1) Notwithstanding section 481(5)(k) of the Taxes Act (declaration that person beneficially entitled to deposit interest is not ordinarily resident in the United Kingdom to be made in writing), a declaration under that provision may be made by means of electronic communication.
(2) Where a declaration under that provision (“the original declaration”) is not in writing, the deposit-taker may—
(a)make a declaration in writing (“the deposit-taker declaration”), on behalf of the person who made the original declaration, that the particulars contained in the original declaration are those recorded in the deposit-taker declaration, and
(b)send a copy of the deposit-taker declaration to that person.
(3) Subject to any corrections notified by that person to the deposit-taker within the period of 30 days following the date on which the copy of the deposit-taker declaration was sent to that person, and incorporated in a revised declaration made by the deposit-taker, the deposit-taker declaration shall take effect as from the date on which the copy of it was sent to that person.
(4) A declaration shall be regarded as given in writing for the purposes of this regulation if it is given—
(a)by telephonic facsimile transmission, or
(b)by electronic communication containing an electronic signature of the person making it.
(5) A deposit-taker declaration made in accordance with paragraph (2) or (3) of this regulation shall be regarded as made in writing if it is produced by electronic means; and the copy of the deposit-taker declaration to be sent to a person in accordance with paragraph (2)(b) may be sent by telephonic facsimile transmission or by electronic communication.”.
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