The Double Taxation Relief (Taxes on Income) (Canadian Dividends and Interest) (Amendment) Regulations 1987
These Regulations amend the Double Taxation Relief (Taxes on Income) (Canadian Dividends and Interest) Regulations 1980 (“the Principal Regulations”) which secured that relief from Canadian tax under the double taxation agreement then in force between the United Kingdom and Canada did not enure to the benefit of those not entitled to such relief.