# The Double Taxation Relief (Surrender of Relievable Tax Within a Group) (Amendment) Regulations 2001, Note: 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/note (the official version)
Page: https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-amendment-regulations-2001/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.