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The Double Taxation Relief (Taxes on Income) (Underlying Tax on Dividends and Dual Resident Companies) Regulations 2001
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Statutory Instruments
2001 No. 1156
INCOME TAX
The Double Taxation Relief (Taxes on Income) (Underlying Tax on Dividends and Dual Resident Companies) Regulations 2001
Made
26th March 2001
Laid before the House of Commons
26th March 2001
Coming into force
31st March 2001
The Treasury in exercise of the powers conferred by section 801(2A)(b) of the Income and Corporation Taxes Act 1988(1) hereby make the following Regulations:
(1)
1988 c. 1. Subsection (2A) is inserted into section 801 by paragraph 11 of Schedule 30 to the Finance Act 2000 (c. 17).
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