{
  "url": "https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-amendment-regulations-2003",
  "json_url": "https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-amendment-regulations-2003.json",
  "id": "uksi/2003/1829",
  "title": "The Double Taxation Relief (Surrender of Relievable Tax Within a Group) (Amendment) Regulations 2003",
  "short_title": "Double Taxation Relief (Surrender of Relievable Tax Within a Group) 2003",
  "long_title": "These Regulations amend the Double Taxation Relief (Surrender of Relievable Tax Within a Group) Regulations 2001 (S.I. 2001/1163) (“the principal Regulations”). The principal Regulations provide for the surrender of eligible unrelieved foreign tax (“EUFT”) by one company in a group to another. The main amendments in consequence of amendments made to the legislation governing the taxation of insurance companies by Schedule 33 to the Finance Act 2003 (c. 14).",
  "citation": "S.I. 2003/1829",
  "type": "uksi",
  "year": "2003",
  "number": "1829",
  "version": "current",
  "date": "2003-07-16",
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-amendment-regulations-2003/introduction",
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      "parent": null
    },
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      "heading": "Citation, commencement and effect",
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      "extent": null,
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    },
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      "kind": "regulation",
      "number": "2",
      "heading": "Amendments to regulation 4 of the Double Taxation Relief (Surrender of Relievable Tax Within a Group) Regulations 2001",
      "url": "https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-amendment-regulations-2003/regulation-2",
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      "url": "https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-amendment-regulations-2003/signature",
      "extent": null,
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    },
    {
      "path": "note",
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-amendment-regulations-2003/note",
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    }
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      "date": "2008-12-04",
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      "source_url": "https://www.legislation.gov.uk/uksi/2003/1829/pdfs/uksi_20031829_en.pdf"
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  "outstanding_effects": [
    {
      "type": "words substituted",
      "affected_provisions": "Sch. 2",
      "affecting": "uksi/2007/1898",
      "affecting_title": "The Mental Capacity Act 2005 (Transitional and Consequential Provisions) Order 2007",
      "affecting_provisions": "Sch. 1 para. 35(1)"
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    {
      "type": "words substituted",
      "affected_provisions": "Sch. 2 art. 29 Title",
      "affecting": "uksi/2007/1898",
      "affecting_title": "The Mental Capacity Act 2005 (Transitional and Consequential Provisions) Order 2007",
      "affecting_provisions": "Sch. 1 para. 35(2)"
    },
    {
      "type": "word substituted",
      "affected_provisions": "Sch. 2 art. 29",
      "affecting": "uksi/2007/1898",
      "affecting_title": "The Mental Capacity Act 2005 (Transitional and Consequential Provisions) Order 2007",
      "affecting_provisions": "Sch. 1 para. 35(3)"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/806H"
      ]
    }
  ],
  "changes_made_to": 3,
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/1829",
    "retrieved_at": "2026-10-29T06:15:34.865616+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."
}