Introductory Text
Introduction
1.Citation, commencement and effect
2.Interpretation
3.Application of these Regulations
Double taxation relief by way of credit
4.Double taxation relief
5.Exchange rates
Claim for double taxation relief
6.General time limit for making a claim
7.Relevant groups: responsible member to make claim
Limits on credit
8.Restriction of credit
9.Reduction in credit: payment by reference to German bank levy
10.Priority of credits
Action after adjustment of amount payable by way of bank levy or German bank levy
11.Consequences of adjustment of the bank levy or German bank levy
12.Duty to give notice that adjustment has rendered credit excessive
Cases about being taxed otherwise than in accordance with the Convention
13.Giving effect to solutions to cases and mutual agreements resolving cases
14.Effect of, and deadline for, presenting a case
Signature
Explanatory Note
