Regulation 9 Amendment of regulation 10 (double taxation relief)
(1)
Regulation 10f1 is amended follows.
(2)
For “branch”, wherever it occurs, substitute “permanent establishment”.
(3)
In paragraph (2)(a) for “branches” substitute “permanent establishments”.
Annotations
Footnotes
- f1
-
Regulation 10 was amended by article 151 of S.I. 2001/3629.