http://www.legislation.gov.uk/uksi/1994/1418/contents/made
The Double Taxation Relief (Taxes on Income) (United States of America Dividends) (Amendment) Regulations 1994
Income tax
King's Printer of Acts of Parliament
2021-05-10
INCOME TAX
These Regulations amend the Double Taxation Relief (Taxes on Income) (U.S.A.) Regulations 1946 (S.R. & O. 1946/1331) (as amended) (“the principal Regulations”) which relate to the taxation of dividends from United States sources. The main changes made to the principal Regulations are twofold. First they revoke regulation 3 of the principal Regulations which required paying agents of United States dividends to give credit for United States withholding tax against United Kingdom income tax on the dividend. This regulation has been rendered unnecessary by the terms of a circular issued by the Inland Revenue which enables agents to give credit for United States and other foreign withholding taxes on dividends and interest.
The Double Taxation Relief (Taxes on Income) (United States of America Dividends) (Amendment) Regulations 1994
Act
The Double Taxation Relief (Taxes on Income) (Dividends, etc.) (Revocations) Regulations 2000
Double Taxation Relief (Taxes on Income)(USA Dividends) (Arndt) Regs