Regulation 2 Amendment of the Income Tax (Manufactured Overseas Dividends) Regulations 1993
(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993f1 are amended as follows.
(2)
In regulation 7 (disapplication of paragraph 4(3) of Schedule 23Af2) omit paragraphs (3A) to (3E).
Annotations
Footnotes
- f1
-
S.I. 1993/2004 was amended by 2007/2487, there are other amending instruments but none are relevant.
- f2
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Paragraph 4(3) of Schedule 23A to the Income and Corporation Taxes Act 1988 was rewritten in section 923 of the Income Tax Act 2007.