# The Double Taxation Relief (Surrender of Relievable Tax Within a Group) (Amendment) Regulations 2001

S.I. 2001/3873 · made 4 December 2001

These Regulations amend the Double Taxation Relief (Surrender of Relievable Tax Within A Group) Regulations 2001 (S.I. 2001/1163) by removing the rule that prevents a dual resident company from surrendering eligible unrelieved foreign tax. A dual resident company is one that in any accounting period is both resident in the United Kingdom and also within a charge to tax under the laws of a territory outside the United Kingdom.

Made under: Income and Corporation Taxes Act 1988 (Section 806H)

PDFs: Printed copy https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-amendment-regulations-2001/pdf/uksi_20013873_en.pdf

## Introductory text

INCOME TAX
Made 4th December 2001
Laid before the House of Commons 4th December 2001
Coming into force 5th December 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, hereby make the following Regulations:

## 1 Citation and commencement

These Regulations may be cited as the Double Taxation Relief (Surrender of Relievable Tax Within a Group) (Amendment) Regulations 2001 and shall come into force on 5th December 2001.

## 2 Amendment of the Double Taxation Relief (Surrender of Relievable Tax Within a Group) Regulations 2001

In regulation 10(2) of the Double Taxation Relief (Surrender of Relievable Tax Within a Group) Regulations 2001, omit “404,”.

## Signature

Nick Montagu
Dave Hartnett
Two of the Commissioners of Inland Revenue
4th December 2001

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Double Taxation Relief (Surrender of Relievable Tax Within A Group) Regulations 2001 (S.I. 2001/1163) by removing the rule that prevents a dual resident company from surrendering eligible unrelieved foreign tax. A dual resident company is one that in any accounting period is both resident in the United Kingdom and also within a charge to tax under the laws of a territory outside the United Kingdom.

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Source: https://www.legislation.gov.uk/uksi/2001/3873 (the official version)
Page: https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-amendment-regulations-2001
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.