# The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2003, Regulation 3: Amendments to regulation 2


(1) Amend regulation 2 (interpretation) as follows.
(2) In paragraph (1)—
(a) in the definitions of “approved United Kingdom collecting agent” and “approved United Kingdom intermediary” for “branch or agency” substitute “permanent establishment”;
(b) omit the definition of “the Double Taxation Relief Regulations”;
(c) for the definition of “United Kingdom recipient” substitute—
““United Kingdom recipient” shall be construed in accordance with paragraph 4(3A) of Schedule 23A.”.
(3) After paragraph (2) add—
“(3) In these Regulations references to a permanent establishment shall be read, in relation to accounting periods beginning before 1st January 2003, as references to a branch or agency.”.

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Source: https://www.legislation.gov.uk/uksi/2003/2582/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2003/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.