The Double Taxation Relief (Taxes on Income) (Canadian Dividends and Interest) (Amendment) Regulations 1996

• Citation: S.I. 1996/1782
• Sections: 2

Section 1

These Regulations may be cited as the Double Taxation Relief (Taxes on Income) (Canadian Dividends and Interest) (Amendment) Regulations 1996 and shall come into force on 30th July 1996.

Section 2

In regulation 2(2) of the Double Taxation Relief (Taxes on Income) (Canadian Dividends and Interest) Regulations 1980 , for the definition of “chargeable person” there shall be substituted the following definition—

“chargeable person” means any person who is a “collecting agent” within the meaning given by section 118A(d) of the Income and Corporation Taxes Act 1988 ;