{
  "url": "https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-regulations-2001",
  "json_url": "https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-regulations-2001.json",
  "id": "uksi/2001/1163",
  "title": "The Double Taxation Relief (Surrender of Relievable Tax Within a Group) Regulations 2001",
  "short_title": "Double Taxation Relief (Surrender of Relievable Tax Within a Group) 2001",
  "long_title": "These Regulations provide for the surrender of eligible unrelieved foreign tax (“EUFT”) by one company in a group to another.",
  "citation": "S.I. 2001/1163",
  "type": "uksi",
  "year": "2001",
  "number": "1163",
  "version": "current",
  "date": "2001-03-23",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 6,
  "provisions": [
    {
      "path": "introduction",
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      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-regulations-2001/introduction",
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      "status": null,
      "parent": null
    },
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      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-regulations-2001/regulation-1",
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      "heading": "Interpretation",
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      "extent": null,
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      "parent": null
    },
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      "heading": "Introductory",
      "url": "https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-regulations-2001/regulation-3",
      "extent": null,
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    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Amount of EUFT available for surrender",
      "url": "https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-regulations-2001/regulation-4",
      "extent": null,
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    },
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      "heading": "Claiming of EUFT",
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      "extent": null,
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    },
    {
      "path": "regulation/6",
      "kind": "regulation",
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      "heading": "Accounting periods of surrendering company and claimant company",
      "url": "https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-regulations-2001/regulation-6",
      "extent": null,
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    },
    {
      "path": "regulation/7",
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      "number": "7",
      "heading": "Calculation of Schedule D Case V income when EUFT claimed",
      "url": "https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-regulations-2001/regulation-7",
      "extent": null,
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    },
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      "heading": "Form of claim and withdrawal of claim",
      "url": "https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-regulations-2001/regulation-8",
      "extent": null,
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    },
    {
      "path": "regulation/9",
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      "url": "https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-regulations-2001/regulation-9",
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    },
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      "kind": "regulation",
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      "heading": "Miscellaneous provisions",
      "url": "https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-regulations-2001/regulation-10",
      "extent": null,
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    },
    {
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      "heading": "Signature",
      "url": "https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-regulations-2001/signature",
      "extent": null,
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    },
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-regulations-2001/note",
      "extent": null,
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    }
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      "date": "2008-11-25",
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  "outstanding_effects": [
    {
      "type": "rev in pt",
      "affected_provisions": "reg 10",
      "affecting": "uksi/2001/3873",
      "affecting_title": "The Double Taxation Relief (Surrender of Relievable Tax Within a Group) (Amendment) Regulations 2001",
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      "affected_provisions": "reg 4 defn(s)",
      "affecting": "uksi/2003/1829",
      "affecting_title": "The Double Taxation Relief (Surrender of Relievable Tax Within a Group) (Amendment) Regulations 2003",
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    },
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    },
    {
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      "affecting_provisions": "regs 1(2), 2(1), (3)(a)"
    },
    {
      "type": "am",
      "affected_provisions": "reg 4",
      "affecting": "uksi/2008/2681",
      "affecting_title": "The Double Taxation Relief (Surrender of Relievable Tax Within a Group) (Amendment) Regulations 2008",
      "affecting_provisions": "reg 2"
    }
  ],
  "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"
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  ],
  "changes_made_to": 6,
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  "instruments_made_under_url": "https://openlegislation.uk/double-taxation-relief-surrender-of-relievable-tax-within-a-group-regulations-2001/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/1163",
    "retrieved_at": "2026-10-29T07:53:29.243813+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."
}