Regulation 5 Amendment of regulation 5 (tax treatment of approved manufactured overseas dividends paid to persons resident outside the United Kingdom)

In regulation 5 (tax treatment of approved manufactured overseas dividends paid to persons resident outside the United Kingdom), in paragraph (2)(b)^f1—

(a)

at the end of sub-paragraph (ii) omit “and”, and

(b)

at the end of sub-paragraph (iii) insert—

“, and

(iv)
none of the payments are foreign permanent establishment payments.”.

Annotations

Footnotes

f1: Paragraph (2) was amended by S.I. 2003/2582.