# The Double Taxation Relief (Surrender of Relievable Tax Within a Group) (Amendment) Regulations 2008

S.I. 2008/2681 · made 9 October 2008

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” by one company in a group to another group company. The amendment made by these Regulations is in consequence of the Finance Act 2008 (c. 9).

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-2008/pdf/uksi_20082681_en.pdf; Explanatory Memorandum https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-amendment-regulations-2008/pdf/uksiem_20082681_en.pdf

## Introductory text

Income Tax
Made 9th October 2008
Laid before the House of Commons 9th October 2008
Coming into force 30th October 2008
The Commissioners for Her Majesty’s Revenue and Customs, make the following Regulations in exercise of the powers conferred by section 806H of the Income and Corporation Taxes Act 1988

## 1 Citation, commencement and effect

(1) These Regulations may be cited as the Double Taxation Relief (Surrender of Relievable Tax Within a Group) (Amendment) Regulations 2008 and shall come into force on 30th October 2008.
(2) These Regulations shall have effect in relation to accounting periods beginning on or after 1st January 2008 and ending after the date these Regulations come into force.

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

(1) The Double Taxation Relief (Surrender of Relievable Tax Within a Group) Regulations 2001 are amended as follows.
(2) In the definition of “the relevant fraction” in paragraph (5) of regulation 4 (amount of EUFT available for surrender) for “section 89(1B) of that Act” substitute “section 431(2YB) of the Income and Corporation Taxes Act 1988”.

## Signature

Dave Hartnett
8th October 2008
Mike Eland
9th October 2008
Two of the Commissioners for Her Majesty’s Revenue and Customs

## 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) (“the principal Regulations”). The principal Regulations provide for the surrender of “eligible unrelieved foreign tax” by one company in a group to another group company. The amendment made by these Regulations is in consequence of the Finance Act 2008 (c. 9).
Regulation 1 provides for the citation, commencement and effect of these Regulations.
Regulation 2 amends paragraph (5) of regulation 4 of the principal Regulations by substituting “section 431(2YB) of the Income and Corporation Taxes Act” for “section 89(1B) of that Act” (meaning the Finance Act 1989) which has been repealed by Finance Act 2008.
A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2008/2681 (the official version)
Page: https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-amendment-regulations-2008
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.