Regulation 4 Amendments to the principal Regulations

for paragraph (i) of sub-paragraph (a) and the word “and” immediately following it there shall be substituted—

“(i)

a certificate given, on a form provided or authorised by the Board, by a person referred to in paragraph (2) above who is beneficially entitled to the manufactured overseas dividend, in which that person certifies that he is so beneficially entitled, and”;

in paragraph (ii) of sub-paragraph (a) for “(3)” there shall be substituted “(2)”.