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Home / Simons-Taxes /Administration and compliance /Part A6 Enquiries, compliance checks and investigations /Division A6.3 HMRC powers /Relevant data and data-holders / A6.333 Payments derived from securities
Commentary

A6.333 Payments derived from securities


Administration and compliance

The following are relevant data-holders1:

  1. Ìý

    •ÌýÌýÌýÌý the registered or inscribed holder of securities

  2. Ìý

    •ÌýÌýÌýÌý a person who receives a payment derived from securities or would be entitled to do so if a payment were made, including an amount (whether income or capital):

    1. Ìý

      –ÌýÌýÌýÌý payable out of, or in respect of, securities or rights attaching to securities, and

    2. Ìý

      –

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