[18C Regulations under section 18B: provision about “paying agents”]
Taxes Management Act 1970 (1970 c 9) | Legislation

[18C  Regulations under section 18B: provision about “paying agents”]

[(1)     Regulations under section 18B may, in particular, require paying agents—

(a)     to obtain and verify prescribed descriptions of information about the identity and residence of relevant payees to whom they make savings income payments, and

(b)     to provide to the Commissioners for Her Majesty's Revenue and Customs, or an officer of Revenue and Customs, prescribed descriptions of information about

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