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Regulation 8 Amendments to regulation 7(2)

Original text. Later amendments are not shown.

In regulation 7(2) (disapplication of paragraph 4(3) of Schedule 23A)—

(a)

for sub-paragraph (a) substitute—

“(a)

pays, in accordance with regulation 5, and without deduction of tax, a manufactured overseas dividend representative of the same overseas dividend as is represented by the manufactured overseas dividend received by him, or;”

(b)

omit sub-paragraph (b).