
1 
These Regulations may be cited as the Double Taxation Relief (Taxes on Income) (United States of America Dividends) (Amendment) Regulations 1994 and shall come into force on 16th June 1994.
2 
In these Regulations “the principal Regulations” means the Double Taxation Relief (Taxes on Income) (U.S.A.) Regulations 1946 and “regulation” means a regulation of those Regulations.
3 
In regulation 2(2)—
(a) for the definition of “paying agent” there shall be substituted the following definition—““chargeable person” means any person mentioned in paragraph 6(1)(c) or (d) of Schedule 3 to the Income and Corporation Taxes Act 1988;”;
(b) in the definition of “gross amount” for the words “entrusted to the paying agent for payment” there shall be substituted the words “obtained by the chargeable person”.
4 
Regulation 3 shall be omitted.
5 

(1) In regulation 4(1)—
(a) for the words “paying agent” there shall be substituted the words “chargeable person”;
(b) the words “, out of the money in his hands,” shall be omitted.
(2) In regulation 4(2)—
(a) for the words “paying agent” there shall be substituted the words “chargeable person”;
(b) in paragraph (i) of sub–paragraph (b) the words “entrusted to him for payment” shall be omitted;
(c) in paragraphs (ii) and (iii) of sub–paragraph (b) for the words “entrusted to him for payment” in each place where they occur there shall be substituted the word “paid”.
(3) Regulation 4(3) shall be omitted.
L. J. H. Beighton
C. W. Corlett
Two of the Commissioners of Inland Revenue
25th May 1994