{
  "url": "https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-amendment-regulations-2001/note",
  "json_url": "https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-amendment-regulations-2001/note.json",
  "legislation": "uksi/2001/3873",
  "legislation_title": "The Double Taxation Relief (Surrender of Relievable Tax Within a Group) (Amendment) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-amendment-regulations-2001",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese 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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/3873/note",
    "retrieved_at": "2026-10-29T07:20:30.470237+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}