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Statutory Instruments

2001 No. 3873

INCOME TAX

The Double Taxation Relief (Surrender of Relievable Tax Within a Group) (Amendment) Regulations 2001

Made

4th December 2001

Laid before the House of Commons

4th December 2001

Coming into force

5th December 2001

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 806H 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 (Surrender of Relievable Tax Within a Group) (Amendment) Regulations 2001 and shall come into force on 5th December 2001.

Amendment of the Double Taxation Relief (Surrender of Relievable Tax Within a Group) Regulations 2001

2. In regulation 10(2) of the Double Taxation Relief (Surrender of Relievable Tax Within a Group) Regulations 2001( 2 ), omit “404,”.

Nick Montagu

Dave Hartnett

Two of the Commissioners of Inland Revenue

4th December 2001

( 1 )

1988 c. 1 . Section 806H was inserted by paragraph 21(1) of Schedule 30 to the Finance Act 2000 (c. 17) .

( 2 )

S.I. 2001/1163 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Double Taxation Relief (Surrender of Relievable Tax Within a Group) (Amendment) Regulations 2001 (2001/3873)

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