
1 
These Regulations may be cited as the Double Taxation Relief (Taxes on Income) (United States of America Dividends) (Amendment) Regulations 1996 and shall come into force on 30th July 1996.
2 
In regulation 2(2) of the Double Taxation Relief (Taxes on Income) (U.S.A.) Regulations 1946, for the definition of “chargeable person” there shall be substituted the following definition—“
 “chargeable person” means any person who is a “collecting agent” within the meaning given by section 118A(d) of the Income and Corporation Taxes Act 1988;”.
S C T Matheson
C W Corlett
Two of the Commissioners of Inland Revenue
5th July 1996