# The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1997, Regulation 9: Amendments to the principal Regulations


(1) In regulation 11(2) for “90” there shall be substituted “30”.
(2) Paragraph (1) has effect in relation to chargeable periods ending on or after 1st July 1997.

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Source: https://www.legislation.gov.uk/uksi/1997/988/regulation/9 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-1997/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.