The Double Taxation Relief (Taxes on Income) (United States of America Dividends) Regulations 1980
The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 517 of the Income and Corporation Taxes Act, 1970(a), hereby make the following Regulations:-

By Order of the Commissioners of Inland Revenue.

22nd May 1980.    Anne Smallwood.

(a) 1970c. 10.    (b) S.I. 1946/1331, amended by S.I. 1955/499 and S.I. 1961/985.    (c) S.I. 1980/568.