Regulation 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^f1 are amended as follows.

(2)

In the definition of “the relevant fraction” in paragraph (5) of regulation 4 (amount of EUFT available for surrender)^f2 for “section 89(1B) of that Act” substitute “section 431(2YB) of the Income and Corporation Taxes Act 1988^f3”.

Annotations

Footnotes

f1: S.I. 2001/1163.
f2: Regulation 4 was amended by S.I. 2003/1829.
f3: Section 431(2YB) was inserted by paragraph 18(1) of Schedule 17 to the Finance Act 2008 (c. 9).