The Double Taxation Relief (Taxes on Income) (Foreign Interest and Dividends) Regulations 1999 No. 3330

Statutory Instruments

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(1), hereby make the following Regulations:

(1)

1988 c. 1: section 798B was inserted by section 105 of the Finance Act 1998 (c. 36).