# The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996, Regulation 4: Amendments to the principal Regulations


In regulations 4, 5 and 7—
(a) for the words “an approved manufactured overseas dividend”, wherever occurring, there shall be substituted “a manufactured overseas dividend”;
(b) for the words “the approved manufactured overseas dividend”, wherever occurring, there shall be substituted “the manufactured overseas dividend”.

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Source: https://www.legislation.gov.uk/uksi/1996/1229/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-1996/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.