13(1)In sub-paragraph (1) of paragraph 8 of Schedule 23A to that Act (power to modify provisions of Schedule), for “paragraphs 2 to 5 above” there shall be substituted “paragraphs 2 to 4 above”.
(2)In sub-paragraph (2) of that paragraph (powers with respect to accounts and records, returns, accounting for tax etc.), for the words after paragraph (d) there shall be substituted—
“by persons by or to whom manufactured dividends, manufactured interest or manufactured overseas dividends are paid.”
(3)After that sub-paragraph there shall be inserted the following sub-paragraph—
“(2A)Dividend manufacturing regulations with respect to any liability to account for tax may contain any of the following, that is to say—
(a)provision for computing the amounts to be accounted for;
(b)provision, in relation to the determination of the amount to be paid on any occasion, for setting other amounts against the amounts to be accounted for;
(c)provision as to the liabilities against which amounts accounted for are to be, or are not to be, set for the purposes of income tax or corporation tax;
(d)provision modifying, or applying (with or without modifications), any enactments contained in the Tax Acts.”