Related Commentary  

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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