# The Manufactured Overseas Dividends (French Indemnity Payments) (Amendment) Regulations 1996, Note: 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/note (the official version)
Page: https://openlegislation.uk/manufactured-overseas-dividends-french-indemnity-payments-amendment-regulations-1996/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.