# The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1997, Regulation 3: Amendments to the principal Regulations


In regulation 2A —
(a) in paragraph (1)—
(i) in sub-paragraph (b) for the words from “pays” to “being” there shall be substituted the words “draws up accounts for any period (“the accounts period”), means”;
(ii) in sub-paragraph (c) for the words from “pays” to the end there shall be substituted the words “does not draw up accounts, means a year of assessment”;
(b) paragraph (3) shall be omitted.

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Source: https://www.legislation.gov.uk/uksi/1997/988/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-1997/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.