http://www.legislation.gov.uk/id/ukpga/2007/3/schedule/2/part/15

SCHEDULES

SCHEDULE 2Transitionals and savings

Part 15Deduction of income tax at source

Deduction by deposit-takers and building societies: declarations of non-UK residence

156

1

Section 858(2)(c) (which requires a declaration of non-UK residence in respect of an individual or individuals beneficially entitled to interest to contain the name and address of the individual or individuals concerned) does not apply to a declaration made before 6 April 2001.

2

Section 859(2)(c) (which requires a declaration of non-UK residence in respect of a Scottish partnership beneficially entitled to interest to contain the name and address of the partners) does not apply to a declaration made before 6 April 2001.