# The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2003, Regulation 9: Amendment to regulation 8


In regulation 8 (tax treatment of manufactured overseas dividends to which regulations 4, 5 and 7 apply – further provision) for “branch or agency” substitute “permanent establishment”.

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Source: https://www.legislation.gov.uk/uksi/2003/2582/regulation/9 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2003/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.