# The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2007, Regulation 8: Amendment of the Income Tax (Manufactured Overseas Dividends) Regulations 1993


In regulation 10 (matching of dividends and manufactured overseas dividends), in paragraph (1)(b), for “regulation 5” substitute “regulation 3(6), 5 or 5A”.

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Source: https://www.legislation.gov.uk/uksi/2007/2487/regulation/8 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2007/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.