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Regulation 6 Amendment of the Income Tax (Manufactured Overseas Dividends) Regulations 1993

Original text. Later amendments are not shown.

In regulation 9f1 (offsetting of tax by overseas dividend manufacturers), in paragraph (4B), for “regulation 5” substitute “regulation 3(6), 5 or 5A”.

Annotations

Footnotes

f1

Paragraphs (4A) to (4C) of regulation 9 were substituted for paragraph (4A) of that regulation by S.I. 1997/988.