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The Double Taxation Relief (Surrender of Relievable Tax Within a Group) Regulations 2001
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Statutory Instruments
2001 No. 1163
INCOME TAX
The Double Taxation Relief (Surrender of Relievable Tax Within a Group) Regulations 2001
Made
23rd March 2001
Laid before the House of Commons
26th March 2001
Coming into force
31st March 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:
(1)
1988 c. 1. Sections 806A to 806J were inserted by paragraph 21 of Schedule 30 to the Finance Act 2000 (c. 17).
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