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

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Source: https://www.legislation.gov.uk/uksi/2008/2681/regulation/2 (the official version)
Page: https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-amendment-regulations-2008/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.