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.
Consultation on a proposal to remove the requirement to withhold tax on interest distributions on UK domiciled bond funds when sold via reputable intermediaries and marketed only to non–UK investors.
This consultation ran from
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.
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