# The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 2011, Regulation 3: Amendment of regulation 5 (tax treatment of approved manufactured overseas dividends paid to persons resident outside the United Kingdom)


In regulation 5 (tax treatment of approved manufactured overseas dividends paid to persons resident outside the United Kingdom), in paragraph (2)(b)(iii), after “chain” insert “, apart from the last,”.

---
Source: https://www.legislation.gov.uk/uksi/2011/2503/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-no-2-regulations-2011/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.