The Income and Corporation Taxes (Electronic Certificates of Deduction of Tax and Tax Credit) (Amendment) Regulations 2009
Made
21st July 2009
Laid before the House of Commons
23rd July 2009
Coming into force
1st September 2009
The Commissioners for Her Majesty’s Revenue and Customs(1) make the following Regulations in exercise of the powers conferred upon them by section 132 of the Finance Act 1999(2).
These Regulations may be cited as the Income and Corporation Taxes (Electronic Certificates of Deduction of Tax and Tax Credit) (Amendment) Regulations 2009 and shall come into force on 1st September 2009.
2-
Amendment of the Income and Corporation Taxes (Electronic Certificates of Deduction of Tax and Tax Credit) Regulations 2003
(1)
The Income and Corporation Taxes (Electronic Certificates of Deduction of Tax and Tax Credit) Regulations 2003(3) are amended as follows.
(2)
In regulation 2 (delivering information electronically about distributions, dividends, interest payments and associated tax credits) in paragraph (1) after “234A(2)” insert “or (3)”.
21st July 2009
Dave Hartnett
Bernadette Kenny
Two of the Commissioners for Her Majesty’s Revenue
and Customs
These Regulations amend the Income and Corporation Taxes (Electronic Certificates of Deduction of Tax and Tax Credit) Regulations 2003 (S.I. 2003/3143) which authorise the electronic delivery of certain documents, required or permitted to be given under the Income and Corporation Taxes Act 1988 and regulations made under it.
These Regulations amend regulation 2 which authorises the electronic delivery of information about distributions required under section 234 and 234A of the Income and Corporation Taxes Act 1988, the amendment inserts a reference to section 234A(3) to apply these provisions where a payment of dividend or interest is made into a bank account or building society account held by a person.
A full and final Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.
