Amendments to regulation 23
1
Amend regulation 2 (interpretation)3 as follows.
2
In paragraph (1)—
a
in the definitions of “approved United Kingdom collecting agent” and “approved United Kingdom intermediary” for “branch or agency” substitute “permanent establishment”;
b
omit the definition of “the Double Taxation Relief Regulations”4;
c
for the definition of “United Kingdom recipient” substitute—
“United Kingdom recipient” shall be construed in accordance with paragraph 4(3A) of Schedule 23A5.
3
After paragraph (2) add—
3
In these Regulations references to a permanent establishment shall be read, in relation to accounting periods beginning before 1st January 2003, as references to a branch or agency.