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).