972 Regulations under section 971
Income Tax Act 2007 (2007 c 3) | Legislation

972  Regulations under section 971

(1)     Regulations under section 971 may, in particular, include all or any of the following provisions—

(a)     provision for the amount of any income tax in respect of non-resident landlord income, which is to be paid to the Commissioners for Her Majesty's Revenue and Customs, to be calculated by reference to prescribed factors,

(b)     provision for the determination in accordance with the regulations of the period for which, the circumstances in which and the times at which any payments are to be made to the Commissioners,

(c)     provision for requiring the payment of interest on amounts which are not paid to the Commissioners at the times required under the regulations,

(d)     provision as to the certificates to be given in prescribed circumstances to the non-resident by a non-resident landlord representative, and as to the particulars to be included in

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