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Regulation 8 Amendment of regulation 9 (offsetting of tax by overseas dividend manufacturers)

Original text. Later amendments are not shown.

In regulation 9 (offsetting of tax by overseas dividend manufacturers), in paragraph (1A)f1—

(a)

in sub-paragraph (a) at the end insert “otherwise than as foreign permanent establishment receipts”, and

(b)

in sub-paragraph (b) at the end insert “otherwise than as foreign permanent establishment receipts”.

Annotations

Footnotes

f1

Paragraph (1A) was inserted by S.I. 1996/2643.