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) (Opens new window)
• Text of Directive
• Summary Notes on the Directive
• Issues for UK investors
• FAQs