Regulation 10 Amendment of regulation 10 (matching of dividends and manufactured overseas dividends)

In regulation 10 (matching of dividends and manufactured overseas dividends), after paragraph (1) insert—

“(1A)

But the following cannot be matched under paragraph (1)—

(a)

overseas dividends received as foreign permanent establishment receipts,

(b)

manufactured overseas dividends received as foreign permanent establishment receipts, and

(c)

manufactured overseas dividends paid as foreign permanent establishment payments.”.