CH28620 - Data gathering: Relevant data-holders and relevant data: Interest etc: Relevant data-holder
This type of relevant data-holder is a person by or through whom ‘interest’ is paid or credited.
‘Interest’ includes
- a dividend in respect of a share in a building society
- an amount to which a person holding a deeply discounted security is entitled on the redemption of that security
- a foreign dividend, and
- an alternative finance return.
See CH28630, CH28640, CH28650 and CH28660 for guidance on the relevant data that we can obtain from this data-holder. For guidance on what is not relevant data for this data-holder see CH28670.
FA11/SCH23/PARA12
SI 2012/847/REG5