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Regulation 23 Income Tax (Manufactured Overseas Dividends) Regulations 1993

Original text. Later amendments are not shown.

In regulation 5B of the Income Tax (Manufactured Overseas Dividends) Regulations 1993f1 (chains of payments involving central counterparties), in paragraph (6)—

(a)

in the definition of “central counterparty”, omit “, EEA central counterparty”;

(b)

omit the definition of “EEA central counterparty”.

Annotations

Footnotes

f1

S.I. 1993/2004. The definition of “central counterparty in regulation 5B(6) was amended, and the definition of “EEA central counterparty” was inserted, by S.I. 2013/504.