144 Issue of certificate
Taxation (International and Other Provisions) Act 2010 (2010 c 8) | Legislation

Certificates to avoid levy of special withholding tax

144  Issue of certificate

(1)     This section enables officers of Revenue and Customs to issue certificates to be used under the law of a territory outside the United Kingdom implementing—

(a)     in the case of a member State, Article 13(1)(b) of the Savings Directive (procedure to avoid levy of special withholding tax where beneficial owner presents to the paying agent a certificate drawn up by a competent authority in the beneficial owner's member State of residence for tax purposes), or

(b)     in the case of a territory other than a member State, any corresponding

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