Interest distributions from Authorised Investment Funds paid without deduction of tax
Detail of outcome
Seven responses were received from industry representative bodies, accountancy firms and a fund administrator, all supportive of the measure. Comments were confined to minor suggestions relevant to drafting.
The regulations to bring in the change were published on 29 December 2013.
A Tax Information and Impact Note was published on the same date.
Original consultation
Consultation description
The Government announced at Budget 2013 that it would consult on a proposals set out in this document.
HM Revenue & Customs would like to hear in particular from tax practitioners, fund managers, representative bodies, administrators and other interested parties.
Documents
Updates to this page
Last updated 3 January 2014 + show all updates
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Consultation outcome added.
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First published.