# The Double Taxation Relief (Manufactured Overseas Dividends) (Amendment) Regulations 1995, Regulation 4: Amendments to the principal Regulations


In paragraph (4) of regulation 3—
(a) 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”;
(b) in paragraph (ii) of sub-paragraph (a) for “(3)” there shall be substituted “(2)”.

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Source: https://www.legislation.gov.uk/uksi/1995/1551/regulation/4 (the official version)
Page: https://openlegislation.uk/double-taxation-relief-manufactured-overseas-dividends-amendment-regulations-1995/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.