1.—(1) These Regulations may be cited as the Double Taxation Relief (Surrender of Relievable Tax Within a Group) Regulations 2001 and shall come into force on 31st March 2001.
(2) These Regulations shall have effect in relation to any claim made on or after 31st March 2001 for the surrender of an amount of EUFT arising in respect of a dividend falling within section 806A(2) that is paid by a company resident outside the United Kingdom to a company resident in the United Kingdom, unless the dividend was paid before that date.