# The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2007, Regulation 7: Amendment of the Income Tax (Manufactured Overseas Dividends) Regulations 1993


In regulation 9A (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”.

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Source: https://www.legislation.gov.uk/uksi/2007/2487/regulation/7 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2007/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.