HC Deb 23 October 1945 vol 414 cc1905-6

Resolved: That—

  1. (a) where any agreement has been made between His Majesty's Government in the United Kingdom and the government of any other territory which makes provision for granting relief in cases where the same income is chargeable to United Kingdom 1906 income tax and to the income tax payable under the laws of that territory, charges to tax may be made to give effect to any provision included in the agreement or otherwise in connection with the agreement, and, where the agreement is between His Majesty's Government in the United Kingdom and the government of a territory which is a Dominion as defined by section twenty-seven of the Finance Act, 1920, that section shall cease to have effect in relation to income tax of that Dominion except so far as the agreement otherwise provides;
  2. (b) in all cases to which the said section twenty-seven applies, the tax deductible from dividends under Rule20 of the General Rules shall be tax at the full standard rate, and any relief given under the said section twenty-seven in respect of any profits or gains represented by the dividends shall be taken into account in determining what repayments of tax are to be made to, or charges to tax made on, the persons entitled to the dividends."