# The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2003, Regulation 4: Amendments to regulation 3


(1) Amend regulation 3 (prescribed rates of relevant withholding tax) as follows.
(2) In paragraph (1)(a)(i) for “branch or agency” substitute “permanent establishment”.
(3) Omit paragraph (4).

---
Source: https://www.legislation.gov.uk/uksi/2003/2582/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2003/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.