UK Statutory Instrument SI 1997 United Kingdom

The Double Taxation Relief (Taxes on Income) (Falkland Islands) Order 1997

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Status
In Force
Penalty ceiling
Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Any Person1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2684 other Acts

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.009 (1) Where: (a) an enterprise of a territory participates directly... (opens in a new tab) Regulated
  • Ensure commercial transactions with connected enterprises are at arm's lengthAny Person
34 other provisions — procedural and definitional
s.001 This Arrangement shall apply to persons who are residents of... (opens in a new tab)
s.002 (1) This Arrangement shall apply to taxes on income and... (opens in a new tab)
s.003 (1) For the purposes of this Arrangement, unless the context... (opens in a new tab)
s.004 (1) For the purposes of this Arrangement, the term “resident... (opens in a new tab)
s.005 (1) For the purposes of this Arrangement, the term “permanent... (opens in a new tab)
s.006 (1) Income derived by a resident of a territory from... (opens in a new tab)
s.007 (1) The profits of an enterprise of a territory shall... (opens in a new tab)
s.008 (1) Profits of an enterprise of a territory from the... (opens in a new tab)
s.010 (1) Dividends paid by a company which is a resident... (opens in a new tab)
s.011 (1) Interest arising in a territory and paid to a... (opens in a new tab)
s.012 (1) Royalties arising in a territory and paid to a... (opens in a new tab)
s.013 (1) Gains derived by a resident of a territory from... (opens in a new tab)
s.014 (1) Income derived by a resident of a territory in... (opens in a new tab)
s.015 (1) Subject to the provisions of Paragraphs 16, 18, 19... (opens in a new tab)
s.016 Directors' fees and other similar payments derived by a resident... (opens in a new tab)
s.017 (1) Notwithstanding the provisions of Paragraphs 14 and 15 of... (opens in a new tab)
s.018 (1) Subject to the provisions of sub-paragraph (2) of Paragraph... (opens in a new tab)
s.019 (1) (a) Salaries, wages and other similar remuneration, other than... (opens in a new tab)
s.020 Payments which a student or business apprentice who is or... (opens in a new tab)
s.021 (1) The provisions of this Paragraph shall apply notwithstanding any... (opens in a new tab)
s.022 (1) Items of income beneficially owned by a resident of... (opens in a new tab)
s.023 (1) Where under any provision of this Arrangement any income... (opens in a new tab)
s.024 (1) Subject to the provisions of the law of the... (opens in a new tab)
s.025 (1) The taxation on a permanent establishment which an enterprise... (opens in a new tab)
s.026 (1) Where a resident of a territory considers that the... (opens in a new tab)
s.027 (1) The competent authorities of the territories shall exchange such... (opens in a new tab)
s.028 Nothing in this Arrangement shall affect the fiscal privileges of... (opens in a new tab)
s.029 (1) Each of the territories shall notify to the other... (opens in a new tab)
s.030 This Arrangement shall remain in force until terminated by the... (opens in a new tab)
s.art001 This Order may be cited as the Double Taxation Relief...
s.art002 It is hereby declared— (a) that the arrangements specified in...
s.para.3 The Government of the United Kingdom of Great Britain and...
s.para.4 Desiring to conclude a new Arrangement for the avoidance of...
s.para.5 Have arranged as follows:

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.