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HMRC internal manual

International Manual

EU Interest and Royalties Directive: Legislation implementing the Directive

A comprehensive summary of the provisions of ITTOIA05/S757 to S767 (previously FA04/S97 to FA04/S106), the primary legislation implementing the EU Directive, can be found in the guidance at INTM367040. The Exemption From Tax For Certain Interest Payments Regulations 2004, or SI2004/2622, came into force on 1s t November 2004. These Regulations make provisions in relation to the issuing of exemption notices.

The Regulations deal with the processes of requesting, issuing and cancelling exemption notices, specify the information to be provided with requests for exemption, and cover appeals procedures, tax recovery and special relationships. They are mentioned as necessary in the body of this module. They are summarised at INTM367045.