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CH28743 | data gathering: relevant data-holders and relevant data: providers of electronic stored-value payment services: Relevant data

From HM Revenue & Customs · Compliance Handbook

The relevant data for a data-holder who provides electronic stored-value payment services, see CH28742, is:

  • in relation to a payment recipient, information relating to transactions, including the currency the transactions were made in;

  • identifying information relating to a payment recipient; and

  • identifying information relating to an account or system into which payments are credited to, or on behalf of, a payment recipient by the data-holder.

FA11/SCH23/PARA13B

SI 2012/847/REG 11B