# The Manufactured Overseas Dividends (French Indemnity Payments) (Amendment) Regulations 1996

S.I. 1996/2642 · made 16 October 1996

These Regulations amend the Manufactured Overseas Dividends (French Indemnity Payments) Regulations 1996 (S.I. 1996/1826) by omitting from regulations 3 and 4 references to paragraph 5 of Schedule 23A to the Income and Corporation Taxes Act 1988 (“Schedule 23A”). The amendments made are in consequence of the disapplication of paragraph 5 of Schedule 23A in relation to manufactured overseas dividends by the Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996 (S.I. 1996/2643).

Made under: Income and Corporation Taxes Act 1988 (Schedule 23A paragraph 1, Schedule 23A paragraph 8)

## Introductory text

INCOME TAX
Made 16th October 1996
Laid before the House of Commons 16th October 1996
Coming into force 6th November 1996
The Treasury, in exercise of the powers conferred on them by paragraphs 1(1) and 8 of Schedule 23A to the Income and Corporation Taxes Act 1988, hereby make the following Regulations:

## 1 

These Regulations may be cited as the Manufactured Overseas Dividends (French Indemnity Payments) (Amendment) Regulations 1996 and shall come into force on 6th November 1996.

## 2 

In regulations 3(2)(a) and 4(2)(a) of the Manufactured Overseas Dividends (French Indemnity Payments) Regulations 1996, for the words “paragraphs 4 and 5” there shall be substituted the words “paragraph 4”.

## Signature

Roger Knapman
Bowen Wells
Two of the Lords Commissioners of Her Majesty’s Treasury
16th October 1996

## Explanatory note

(This note is not part of the Regulations)
These Regulations amend the Manufactured Overseas Dividends (French Indemnity Payments) Regulations 1996 (S.I. 1996/1826) by omitting from regulations 3 and 4 references to paragraph 5 of Schedule 23A to the Income and Corporation Taxes Act 1988 (“Schedule 23A”). The amendments made are in consequence of the disapplication of paragraph 5 of Schedule 23A in relation to manufactured overseas dividends by the Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996 (S.I. 1996/2643).

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Source: https://www.legislation.gov.uk/uksi/1996/2642 (the official version)
Page: https://openlegislation.uk/manufactured-overseas-dividends-french-indemnity-payments-amendment-regulations-1996
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.