# The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2011, Regulation 7: Amendment of regulation 7 (disapplication of paragraph 4(3) of Schedule 23A)


In regulation 7 (disapplication of paragraph 4(3) of Schedule 23A), in paragraph (2)—
(a) in sub-paragraph (c) after “the United Kingdom” insert “and receipt of the manufactured overseas dividend by the person beneficially entitled to it would be otherwise than in the course of a trade carried on through a branch or agency in the United Kingdom”, and
(b) after sub-paragraph (c) insert—
“(ca) is an approved United Kingdom collecting agent and receipt of the manufactured overseas dividend by the person beneficially entitled to it would be a foreign permanent establishment receipt, or”.

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Source: https://www.legislation.gov.uk/uksi/2011/1787/regulation/7 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2011/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.