Finance Act, 1986

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Statement furnished by relevant deposit taker.

36.—A relevant deposit taker shall, when requested to do so by any person entitled to any relevant interest on a relevant deposit held by the relevant deposit taker, furnish to that person, as respects any payment of such relevant interest, a statement showing—

(a) the amount of that payment,

(b) the amount of appropriate tax deducted therefrom,

(c) the net amount of the payment, and

(d) the date of the payment.