# The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2003, Regulation 8: Amendments to regulation 7(2)


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).

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Source: https://www.legislation.gov.uk/uksi/2003/2582/regulation/8 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2003/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.