AUTHORISED FINANCIAL INTERMEDIARIES
(INVESTMENT INCOME) g S.L.123.73 1
SUBSIDIARY LEGISLATION 123.73
AUTHORISED FINANCIAL INTERMEDIARIES 
(INVESTMENT INCOME) REGULATIONS
19th December, 2003
LEGAL NOTICE 404 of 2003.
Citation.
Intermediaries (Investment Income) Regulations.
Interpretation.
Cap. 123.
S.L. 123.51
''authorised financial intermediary'' shall, for the purposes of
these regulations, mean a person who is registered as an authorised
financial intermediary for the purposes of the Collective
Investment Schemes (Investment Income) Regulations;
''investment income'' shall have the meaning assigned to it in
article 41 of the Act;
''the investment income provisions'' shall have the meaning
assigned to it in article 32 of the Act.
Time within which 
to collect and pay 
tax.
S.L. 123.51
3. Notwithstanding the provisions of article 33 of the Act and
unless otherwise provided for in the Collective Investment
Schemes (Investment Income) Regulations, where a payment of
investment income is effected through the services of an authorised
financial intermediary as provided for in article 41A( c )(ii) of the
Act, an authorised financial intermediary may collect tax and pay
the tax so collected by not later than the thirtieth day of April
following the year in which the payment of investment income was
made.
