# The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997, Regulation 13: Amendments to the principal Regulations


In regulation 14—
(a) after the words “regulation 3” there shall be inserted the words “or 3A”;
(b) after the words “regulation 4,” there shall be inserted the words “or an overseas dividend manufacturer who has made a declaration under regulation 6A,”.

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Source: https://www.legislation.gov.uk/uksi/1997/2705/regulation/13 (the official version)
Page: https://openlegislation.uk/income-tax-paying-and-collecting-agents-amendment-regulations-1997/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.