Regulation 2 Amendment to the Income Tax (Manufactured Overseas Dividends) 1993

(1)

Amend regulation 2(1) of the Income Tax (Manufactured Overseas Dividends) Regulations 1993^f1 as follows.

(2)

For the definition of “collecting agent”^f2 substitute the following definition—

““collecting agent” means a person who, in the course of carrying on a trade in the United Kingdom, collects or secures payment of overseas dividends for another person or acts as custodian of any overseas securities;”.

Annotations

Footnotes

f1: S.I. 1993/2004. A relevant amending instrument is S.I. 1996/2643.
f2: Inserted by regulation 3(2)(b) of S.I. 1996/2643.