Related Commentary  

6(1)  A prescribed person is–

(a)a person–

(i)in whose name an investment is held,

(ii)who is beneficially entitled to a payment of interest on that investment, and

(iii)who was aged 16 or over at the beginning of the tax year in which the payment is made;

(b)the parent or guardian of a person who is beneficially entitled to a payment of interest where that person is under the age of 16 at the beginning of the tax year in which the payment is made;

(c)a person–

(i)who is beneficially entitled to a payment of interest, and

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