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.
S.I. 2000/3330
The Double Taxation Relief (Taxes on Income) (Dividends, etc.) (Revocations) Regulations 2000 (S.I. 2000/3330)
These Regulations revoke certain Regulations under which additional foreign tax on foreign dividends received in the United Kingdom on behalf of persons not resident in the United Kingdom is withheld or deducted by collecting agents or by the Inland Revenue.
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(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.
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- S.I. 2000/3330
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- legislation.gov.uk
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The Double Taxation Relief (Taxes on Income) (Dividends, etc.) (Revocations) Regulations 2000 (legislation.gov.uk, OGL-3). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2000-3330
This text is synced from legislation.gov.uk. In case of any discrepancy, the official version prevails.
Contains public sector information licensed under the Open Government Licence v3.0 (legislation.gov.uk).