Taxes Consolidation Act, 1997

Statement furnished by relevant deposit taker.

[FA86 s36]

262.—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 from that payment,

(c) the net amount of that payment, and

(d) the date of that payment.