The Double Taxation Relief (Taxes on Income) (Foreign Interest and Dividends) Regulations 1999
1Citation and commencement
2Interpretation
3Determination of the sum which it is just and reasonable to attribute to the earning of foreign interest or foreign dividends — matters to be taken into account
4Determination of interbank bid rates of interest
5Revocation

1999 No. 3330

INCOME TAX

The Double Taxation Relief (Taxes on Income) (Foreign Interest and Dividends) Regulations 1999

Made

Laid before the House of Commons

Coming into force

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 798B(4) of the Income and Corporation Taxes Act 19881, hereby make the following Regulations: