Finance Act 2004

Taxation of savings income in the form of interest payments.

90.—(1) Part 38 of the Principal Act is amended by substituting the provisions set out in Schedule 4 for Chapter 3A (inserted by the European Communities (Taxation of Savings Income in the Form of Interest Payments) Regulations 2003 ( S.I. No. 717 of 2003 )).

(2) The European Communities (Taxation of Savings Income in the Form of Interest Payments) Regulations 2003 are revoked.