# The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996, Regulation 9: Amendments to the principal Regulations


For regulation 16 there shall be substituted the following regulation—
“Modifications of section 21 of the Management Act in relation to overseas dividend manufacturers
16 Section 21 of the Management Act shall apply in relation to an overseas dividend manufacturer as it applies to a market maker within the meaning of that section and shall have effect as if—
(a) references to “market maker” in subsections (1), (2), (4) and (5) included references to an overseas dividend manufacturer, and
(b) in subsection (1) the words from “whose” to the end were omitted.”

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Source: https://www.legislation.gov.uk/uksi/1996/1229/regulation/9 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-1996/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.