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The Double Taxation Relief (Taxes on Income) (United States of America Dividends) (Amendment) Regulations 1996
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- UK Statutory Instruments
- 1996 No. 1781
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
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.
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