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The following sub-paragraph shall be inserted after sub-paragraph (7) of paragraph 4 of Schedule 23A to the Taxes Act 1988—
“(7A)Dividend manufacturing regulations may provide that where a person who is an overseas dividend manufacturer is entitled to relief under Part XVIII (or would be apart from provision made under this sub-paragraph) and the circumstances are such as may be prescribed—
(a)his entitlement shall be extinguished, or
(b)if the regulations so provide, the amount of the relief shall be reduced to such extent as may be found in accordance with prescribed rules.”
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