PART 5COMPLIANCE
Interest distributions F1and TEF distributions (non-dividend)
Annotations:
Amendments (Textual)
Information about interest distributions F2and TEF distributions (non-dividend) made without deduction of tax72
1
The Commissioners may by notice require a person specified in paragraph (2) to provide them with such information as they may reasonably require for the purpose of determining whether interest distributions F3and TEF distributions (non-dividend) were properly made by that person without deduction of tax.
2
The persons specified are—
a
an open-ended investment company;
b
the authorised corporate director of an open-ended investment company;
c
a trustee of an authorised unit trust.
3
The information to be provided may include copies of any relevant books, documents or other records.
4
The information must be provided within such time (not being less than 14 days) as may be specified in the notice.
Words in reg. 71 cross-heading inserted (1.9.2009) by The Authorised Investment Funds (Tax) (Amendment) Regulations 2009 (S.I. 2009/2036), regs. 1, 26