# The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996, Regulation 8: Amendments to the principal Regulations


In regulation 13—
(a) in paragraph (1)(a) for the words from “subsection (2)” to “17(1)” there shall be substituted “Chapter VIIA of Part IV”;
(b) in paragraph (2)—
(i) in sub-paragraph (a) for the words from “subsection (2)” to “may be” there shall be substituted “Chapter VIIA of Part IV of the Taxes Act”;
(ii) for sub-paragraph (b) there shall be substituted the following sub-paragraph—
“(b) subject to paragraph (3), the provisions of that Chapter relating to collecting agents shall apply in relation to amounts falling to be deducted under sub-paragraph (a) as if the modifications to that Chapter specified in regulation 12(2)(b) also had effect in relation to manufactured overseas dividends to which this regulation applies.”

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Source: https://www.legislation.gov.uk/uksi/1996/1229/regulation/8 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-1996/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.