http://www.legislation.gov.uk/uksi/2008/2681/contents/made

The Double Taxation Relief (Surrender of Relievable Tax Within a Group) (Amendment) Regulations 2008

Income tax

Tax

en

King's Printer of Acts of Parliament

2011-07-04

INCOME TAX

These Regulations amend the Double Taxation Relief (Surrender of Relievable Tax Within a Group) Regulations 2001 (S.I. 2001/1163) (“the principal Regulations”). The principal Regulations provide for the surrender of “eligible unrelieved foreign tax” by one company in a group to another group company. The amendment made by these Regulations is in consequence of the Finance Act 2008 (c. 9).