Taxes Consolidation Act 1997 section 529J

Obligation on specified person

Section 529J requires specified persons to provide qualifying companies with the information needed to meet their tax obligations under the film relief scheme.

• A specified person must, when asked, give a qualifying company all information and particulars the company needs to comply with the requirements of this Chapter.
• This ensures the qualifying company can correctly operate the withholding tax system on relevant payments made to individuals working on qualifying films.
• The obligation is broad in scope, covering any information reasonably required for compliance, rather than being limited to specific items of data.
• The provision was introduced by the Finance (No. 2) Act 2013 as part of the restructured film relief regime.