S.L. 123.60 Art. 3Registration of payor.

(1) Every person who assumes the obligations of a payor of investment income after the coming into force of these regulations shall register with the Commissioner within two months of the day when, but not later than fifteen days before, an actual payment is made.

(2) Every other person who is a payor of investment income shall register with the Commissioner within one month from the coming into force of these regulations.

(3) The registration referred to in this regulation shall be made on the form prescribed in Schedule B.