[975A Statements about certain payments of interest]
Income Tax Act 2007 (2007 c 3) | Legislation

[975A  Statements about certain payments of interest]

[(1)     Subsection (2) applies if a person makes a payment of interest of which the whole or part is in the form of goods or services or a voucher.

(2)     The person must provide the recipient of the payment with a statement showing—

(a)     the gross amount of the payment,

(b)     the amount of the sum deducted under any provision of Chapters 2 to 7 or under section 919 or 928 (if any),

(c)     the actual amount paid, and

(d)     the

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