http://www.legislation.gov.uk/uksi/1996/1781/contents/made
The Double Taxation Relief (Taxes on Income) (United States of America Dividends) (Amendment) Regulations 1996
Tax
King's Printer of Acts of Parliament
2021-06-02
INCOME TAX
These Regulations amend the Double Taxation Relief (Taxes on Income) (U.S.A.) Regulations 1946 which relate to the taxation of dividends from United States sources. The Regulations substitute a new definition of “chargeable person” as denoting any person who is a “collecting agent” within the meaning given by section 118A(d) of the Income and Corporation Taxes Act 1988 (inserted by paragraph 1 of Schedule 29 to the Finance Act 1996). The effect is to ensure that a “chargeable person” in the 1946 Regulations is a “collecting agent” for the purposes of the provisions relating to collecting agents inserted (by paragraph 1 of Schedule 29 to the Finance Act 1996) in the Income and Corporation Taxes Act 1988 as Chapter VIIA of Part IV of that Act.
The Double Taxation Relief (Taxes on Income) (United States of America Dividends) (Amendment) Regulations 1996
Act
The Double Taxation Relief (Taxes on Income) (Dividends, etc.) (Revocations) Regulations 2000
Double Taxation Relief (Taxes on Income) (USA Dividends) (Amdt) Regs