# The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996, Regulation 3: Amendments to the principal Regulations


In regulation 2—
(a) the definition of “approved manufactured overseas dividend” shall be omitted;
(b) in the definition of “approved United Kingdom collecting agent”—
(i) after the words “a person who is” there shall be inserted “a collecting agent for the purposes of Chapter VIIA of Part IV of the Taxes Act and who is”;
(ii) for the words from “, as part of” to the end there shall be substituted “is approved by the Board for the purposes of these Regulations”;
(c) in the definition of “approved United Kingdom intermediary” for the words from “an approved intermediary” to the end there shall be substituted “approved as an intermediary by the Board for the purposes of these Regulations”;
(d) the definition of “unapproved manufactured payment” shall be omitted.

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Source: https://www.legislation.gov.uk/uksi/1996/1229/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-1996/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.