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The Double Taxation Relief (Taxes on Income) (United States of America Dividends) (Amendment) Regulations 1994
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- 1994 No. 1418
- Regulation 5
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Amendments to the principal Regulations
5.—(1) In regulation 4(1)(1)—
(a)for the words “paying agent” there shall be substituted the words “chargeable person”;
(b)the words “, out of the money in his hands,” shall be omitted.
(2) In regulation 4(2)(2)—
(a)for the words “paying agent” there shall be substituted the words “chargeable person”;
(b)in paragraph (i) of sub–paragraph (b) the words “entrusted to him for payment” shall be omitted;
(c)in paragraphs (ii) and (iii) of sub–paragraph (b) for the words “entrusted to him for payment” in each place where they occur there shall be substituted the word “paid”.
(3) Regulation 4(3) shall be omitted.
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