The Double Taxation Relief (Taxes on Income) (General) Regulations 1970

1. Introductory Text

2. 1. (1) These Regulations may be cited as the Double Taxation...

3. 2. (1) The following provisions of these Regulations shall have effect...

4. 3. Where a notice given under Regulation 2(2) directs the United...

5. 4. (1) Where but for a notice given under Regulation 2(2)...

6. 5. The United Kingdom payer shall not, in respect of any...

7. 6. Where in compliance with a notice given under Regulation 2(2)...

8. 7. Where, but for a notice given under Regulation 2(2), a...

9. 8. Any notice given under Regulation 2(2) may be expressed to...

10. 9. If it is discovered after a notice has been given...

11. 10. A notice may be given under Regulation 2(2) where income...

12. 11. Regulations 2(2) and 8 shall not apply to payments in...

13. Signature

14. Explanatory Note