# The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2001, 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 as follows.
(2) For the definition of “collecting agent” 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;”.

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Source: https://www.legislation.gov.uk/uksi/2001/403/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2001/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.