1999 No. 3330
INCOME TAX
The Double Taxation Relief (Taxes on Income) (Foreign Interest and Dividends) Regulations 1999
Made 13th December 1999
Laid before the House of Commons 13th December 1999
Coming into force 3rd January 2000

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 798B(4) of the Income and Corporation Taxes Act 1988, hereby make the following Regulations:
1988 c. 1: section 798B was inserted by section 105 of the Finance Act 1998 (c. 36).