Section 1Citation and commencement
These Regulations may be cited as the Double Taxation Relief (Taxes on Income) (Dividends, etc.) (Revocations) Regulations 2000 and shall come into force on 27th December 2000.
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Statutory Instrument
The Double Taxation Relief (Taxes on Income) (Dividends, etc.) (Revocations) Regulations 2000
Section 2Revocations
(1) The Regulations specified in Part I of the Schedule to these Regulations are hereby revoked in relation to any United States dividend received by a person in the United Kingdom on or after 1st January 2001.
(2) The Regulations specified in Part II of the Schedule to these Regulations are hereby revoked in relation to any dividend to which any of those Regulations would, but for the revocation, have applied that is paid on or after 1st April 2001 and received by a person in the United Kingdom.
2 sections
Cite this legislation
The Double Taxation Relief (Taxes on Income) (Dividends, etc.) (Revocations) Regulations 2000 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2000-3330
Contains public sector information licensed under the Open Government Licence v3.0.
本頁資料來源：legislation.gov.uk (The National Archives)·整理提供：法律人 LawPlayer· lawplayer.com