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
1988 c. 1 . Section 806H was inserted by paragraph 21(1) of Schedule 30 to the Finance Act 2000 (c. 17) .
S.I. 2001/1163 .