Statutory Instruments
2000 No. 3330
INCOME TAX
The Double Taxation Relief (Taxes on Income) (Dividends, etc.) (Revocations) Regulations 2000
Made
19th December 2000
Coming into force
27th December 2000
The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 791 of the Income and Corporation Taxes Act 1988( 1 ), hereby make the following Regulations:
Citation and commencement
1. These Regulations may be cited as the Double Taxation Relief (Taxes on Income) (Dividends, etc.) (Revocations) Regulations 2000 and shall come into force on 27th December 2000.
Revocations
2. —(1) The Regulations specified in Part I of the Schedule to these Regulations are hereby revoked in relation to any United States dividend received by a person in the United Kingdom on or after 1st January 2001.
(2) The Regulations specified in Part II of the Schedule to these Regulations are hereby revoked in relation to any dividend to which any of those Regulations would, but for the revocation, have applied that is paid on or after 1st April 2001 and received by a person in the United Kingdom.
Tim Flesher
Dave Hartnett
Two of the Commissioners of Inland Revenue
19th December 2000
Regulation 2
SCHEDULE
PART I REVOCATIONS
| Regulations | References |
|---|---|
| The Double Taxation Relief (Taxes on Income) (USA) Regulations 1946 | S.R. & O. 1946/1331 |
| The Double Taxation Relief (Taxes on Income) (USA) (No. 2) Regulations 1955 | S.I. 1955/499 |
| The Double Taxation Relief (Taxes on Income) (USA) (No. 3) Regulations 1961 | S.I. 1961/985 |
| The Double Taxation Relief (Taxes on Income) (United States of America Dividends) Regulations 1980 | S.I. 1980/779 |
| The Double Taxation Relief (Taxes on Income) (United States of America Dividends) (Amendment) Regulations 1994 | S.I. 1994/1418 |
| The Double Taxation Relief (Taxes on Income) (United States of America Dividends) (Amendment) Regulations 1996 | S.I. 1996/1781 |
PART II REVOCATIONS
| Regulations | References |
|---|---|
| The Double Taxation Relief (Taxes on Income) (Canadian Dividends and Interest) Regulations 1980 | S.I. 1980/780 |
| The Double Taxation Relief (Taxes on Income) (Canadian Dividends and Interest) (Amendment) Regulations 1987 | S.I. 1987/2071 |
| The Double Taxation Relief (Taxes on Income) (Canadian Dividends and Interest) (Amendment) Regulations 1996 | S.I. 1996/1782 |
| The Double Taxation Relief (Taxes on Income) (Netherlands Dividends) Regulations 1967 | S.I. 1967/1063 |
| The Double Taxation Relief (Taxes on Income) (Swedish Dividends) Regulations 1961 | S.I. 1961/619 |