# The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2011, Regulation 9: Amendment of regulation 9A (offsetting of tax by overseas dividend manufacturers who are not United Kingdom intermediaries)


In regulation 9A (offsetting of tax by overseas dividend manufacturers who are not United Kingdom intermediaries), in paragraph (1) after “period” in the second place it occurs insert “otherwise than as a foreign permanent establishment receipt”.

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Source: https://www.legislation.gov.uk/uksi/2011/1787/regulation/9 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2011/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.