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You are here: BAILII >> Databases >> United Kingdom Statutory Instruments >> The Double Taxation Relief (Taxes on Income) (Underlying Tax on Dividends and Dual Resident Companies) Regulations 2001 URL: https://www.bailii.org/uk/legis/num_reg/2001/20011156.html |
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Made | 26th March 2001 | ||
Laid before the House of Commons | 26th March 2001 | ||
Coming into force | 31st March 2001 |
Additional cases prescribed for the purposes of section 801(2) of the Act
3.
- (1) The cases specified in paragraphs (2) and (3) are prescribed for the purposes of section 801(2) (cases where the overseas company receives a dividend from a related third company and in respect of which relief allowable for underlying tax is subject to a restriction under section 799(1)(b)).
(2) The case specified in this paragraph is that the overseas company is a dual resident company as respects an accounting period, and although resident in the same territory as the third company -
(3) The case specified in this paragraph is that the third company is a dual resident company as respects an accounting period and although resident in the same territory as the overseas company -
Jim Dowd
Greg Pope
Two of the Lords Commissioners of Her Majesty's Treasury
26th March 2001
Section 799 of the Taxes Act is amended by paragraph 8 of Schedule 30 to the Finance Act 2000 (c.17) with respect to any claim for an allowance by way of credit made on or after 31st March 2001 in respect of a dividend paid by an overseas company to a company resident in the United Kingdom, unless the dividend was paid before that date.
[2] Section 749 was substituted by paragraph 4 of Schedule 17 to the Finance Act 1998 (c.39).back
© Crown copyright 2001