Regulation 7 Amendment of the Income Tax (Manufactured Overseas Dividends) Regulations 1993
In regulation 9Af1 (offsetting of tax by overseas dividend manufacturers who are not United Kingdom intermediaries), in paragraph (2A), for “regulation 5” substitute “regulation 3(6), 5 or 5A”.
Annotations
Footnotes
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Regulation 9A was inserted by S.I. 1997/988, and paragraph (2A) of regulation 9A was inserted by S.I. 2003/2582.