
1 
These Regulations may be cited as the Double Taxation Relief (Taxes on Income) (Dividends, etc.) (Revocations) Regulations 2000 and shall come into force on 27th December 2000.
2 

(1) The Regulations specified in Part I of the Schedule to these Regulations are hereby revoked in relation to any United States dividend received by a person in the United Kingdom on or after 1st January 2001.
(2) The Regulations specified in Part II of the Schedule to these Regulations are hereby revoked in relation to any dividend to which any of those Regulations would, but for the revocation, have applied that is paid on or after 1st April 2001 and received by a person in the United Kingdom.
Tim Flesher
Dave Hartnett
Two of the Commissioners of Inland Revenue
19th December 2000
SCHEDULE
Regulation 2
PART I

Regulations References
The Double Taxation Relief (Taxes on Income) (USA) Regulations 1946 S.R. & O. 1946/1331
The Double Taxation Relief (Taxes on Income) (USA) (No. 2) Regulations 1955 S.I. 1955/499
The Double Taxation Relief (Taxes on Income) (USA) (No. 3) Regulations 1961 S.I. 1961/985
The Double Taxation Relief (Taxes on Income) (United States of America Dividends) Regulations 1980 S.I. 1980/779
The Double Taxation Relief (Taxes on Income) (United States of America Dividends) (Amendment) Regulations 1994 S.I. 1994/1418
The Double Taxation Relief (Taxes on Income) (United States of America Dividends) (Amendment) Regulations 1996 S.I. 1996/1781
PART II

Regulations References
The Double Taxation Relief (Taxes on Income) (Canadian Dividends and Interest) Regulations 1980 S.I. 1980/780
The Double Taxation Relief (Taxes on Income) (Canadian Dividends and Interest) (Amendment) Regulations 1987 S.I. 1987/2071
The Double Taxation Relief (Taxes on Income) (Canadian Dividends and Interest) (Amendment) Regulations 1996 S.I. 1996/1782
The Double Taxation Relief (Taxes on Income) (Netherlands Dividends) Regulations 1967 S.I. 1967/1063
The Double Taxation Relief (Taxes on Income) (Swedish Dividends) Regulations 1961 S.I. 1961/619