144(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 provision of international arrangements (whatever
the period for which the provision is to have effect).
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