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Reference Documents

  • Chapter 7 Finance Act 2004
  • Section 199 Finance Act 2003
  • The Reporting of Savings Income Information Regulations (SI 2003/3297)
  • The reporting of Savings Income Information (Amendment) Regulations 2005 (SI 2005/1539)
  • Full Regulatory Impact Assessment (PDF 110K)
  • Transposition Note (PDF 108K)
  • Summary of Consultation Responses to Initial Consultation (24/10/2003) (PDF 148K)
  • Text of Directive
  • Summary Notes on the Directive
  • Issues for UK investors
  • FAQs
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