# The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2011, Regulation 8: Amendment of regulation 9 (offsetting of tax by overseas dividend manufacturers)


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

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Source: https://www.legislation.gov.uk/uksi/2011/1787/regulation/8 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2011/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.