
2003 No. 3297
TAXES
The Reporting of Savings Income Information Regulations 2003 (revoked)
Made 16th December 2003
Laid before the House of Commons 17th December 2003
Coming into force in accordance with regulation 1(2)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 1 Introductory Provisions
Citation and commencement
1 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Interpretation
2 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of paying agent
3 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of residual entity
4 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Election by an entity to be treated as a UCITS
5 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of receiving agent
6 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of relevant payee
7 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Meaning of savings income
8 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 2 Information to be obtained, verified and reported
Identity and residence of relevant payees
9 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Information to be reported to Revenue and Customs  by paying agents making payments to relevant payees
10 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Information to be reported to Revenue and Customs  by paying agents making payments to residual entities
11 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Information to be reported to  Revenue and Customs  by receiving agents
12 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
The amount of savings income to be reported to  Revenue and Customs 
13 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 3 Reporting the information
Paying and receiving agents to notify  Revenue and Customs  of reportable payments
14 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Reports by paying and receiving agents to  Revenue and Customs 
15 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 4 Audit
Audit and related issues
16 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 5 Transitional provisions
Transitional provisions – negotiable debt securities
17 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE
Negotiable debt securities: entities referred to in regulation 17(3)
Regulation 17(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .