{
  "url": "https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-amendment-regulations-2008/regulation-2",
  "json_url": "https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-amendment-regulations-2008/regulation-2.json",
  "legislation": "uksi/2008/2681",
  "legislation_title": "The Double Taxation Relief (Surrender of Relievable Tax Within a Group) (Amendment) Regulations 2008",
  "legislation_url": "https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-amendment-regulations-2008",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Double Taxation Relief (Surrender of Relievable Tax Within a Group) Regulations 2001",
  "text": "(1) The Double Taxation Relief (Surrender of Relievable Tax Within a Group) Regulations 2001 are amended as follows.\n(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”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 2001/1163."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Regulation 4 was amended by S.I. 2003/1829."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 431(2YB) was inserted by paragraph 18(1) of Schedule 17 to the Finance Act 2008 (c. 9)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/2681/regulation/2",
    "retrieved_at": "2026-10-29T03:23:32.841512+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."
}