1996 No. 1781
INCOME TAX
The Double Taxation Relief (Taxes on Income) (United States of America Dividends) (Amendment) Regulations 1996
Made 5th July 1996
Coming into force 30th July 1996

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 791 of the Income and Corporation Taxes Act 1988, hereby make the following Regulations:
1988 c. 1.