# The Investment Exchanges, Clearing Houses and Central Securities Depositories (Amendment) (EU Exit) Regulations 2019, Regulation 23: Income Tax (Manufactured Overseas Dividends) Regulations 1993


In regulation 5B of the Income Tax (Manufactured Overseas Dividends) Regulations 1993 (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”.

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Source: https://www.legislation.gov.uk/ukdsi/2019/9780111178683/regulation/23 (the official version)
Page: https://openlegislation.uk/draft-investment-exchanges-clearing-houses-and-central-securities-depositories-amendment-eu-exit-regulations-2019/regulation-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.