# The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004, Paragraph 73: The Income Tax (Manufactured Overseas Dividends) Regulations 1993


(1) The Income Tax (Manufactured Overseas Dividends) Regulations 1993 are amended as follows.
(2) Regulation 4(1)(c) is revoked.
(3) In regulation 5(1A) after “person” insert “who is not within the charge to corporation tax and”.

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Source: https://www.legislation.gov.uk/uksi/2004/2310/schedule/paragraph/73 (the official version)
Page: https://openlegislation.uk/finance-act-2004-sections-38-to-40-and-45-and-schedule-6-consequential-amendment-of-enactments-order-2004/schedule/paragraph-73
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.