介绍性文本1.（1）本规例可引称为双重课税。2.（1）本规例的以下条文具有效力。3.凡根据第2（2）条发出的通知指示联合国。4.（1）如无根据第2（2）条发出的通知，联合王国付款人不得，就第6条而言，凡符合根据第2（2）及7条发出的通知，而非根据第2（2）条发出的通知，a、 8.根据第2（2）条发出的任何通知，如在发出通知后被发现，则可表达为.9。10.如收入不适用，则可根据第2（2）条发出通知。第2（2）及8条不适用於在签署的解释性票据内的付款

Introductory Text1.(1) These Regulations may be cited as the Double Taxation.2.(1) The following provisions of these Regulations shall have effect.3.Where a notice given under Regulation 2(2) directs the United.4.(1) Where but for a notice given under Regulation 2(2).5.The United Kingdom payer shall not, in respect of any.6.Where in compliance with a notice given under Regulation 2(2).7.Where, but for a notice given under Regulation 2(2), a.8.Any notice given under Regulation 2(2) may be expressed to.9.If it is discovered after a notice has been given.10.A notice may be given under Regulation 2(2) where income.11.Regulations 2(2) and 8 shall not apply to payments in.SignatureExplanatory Note