
1 
These Regulations may be cited as the Double Taxation Relief (Taxes on Income) (General) (Amendment) Regulations 1996 and shall come into force on 6th April 1996.
2 
In regulations 2(2)(c), 3 and 4(2) of the Double Taxation Relief (Taxes on Income) (General) Regulations 1970 for the word “standard” in each place where it occurs there shall be substituted “lower or basic”.
S C T Matheson
G H Bush
Two of the Commissioners of Inland Revenue
13th March 1996