# The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2011, 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)—
(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.”.

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Source: https://www.legislation.gov.uk/uksi/2011/1787/regulation/5 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2011/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.