Commentary

A4.419 Certificate ceasing to be valid

Administration and compliance

A4.419 Certificate ceasing to be valid

A4.419 Certificate ceasing to be valid

A certificate of non-liability continues in force until it ceases to be valid in any of the following circumstances, and subsequent payments should be made under deduction of tax1 where:

  1.  

    (a)     the person by whom or on whose behalf the certificate was given notifies the building society or deposit-taker that he has become liable to income tax on savings income;

  2.  

    (b)     notification is given to the building society or deposit-taker that the person concerned has died;

  3.  

    (c)     the tax year in which an exempt child attains the age of 16 comes to an end:

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