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).