- Latest available (Revised)
- Original (As made)
The Income Tax (Manufactured Interest) (Amendment) Regulations 1996
You are here:
- 1996 No. 1227
- Regulation 10
What Version
Opening Options
Status:
This is the original version (as it was originally made). UK Statutory Instruments are not carried in their revised form on this site.
Amendments to the principal Regulations
10. For Part V of the principal Regulations there shall be substituted the following Part—
“PART VMODIFICATION OF SCHEDULE 16
Interpretation of Part V
13. In this part of these Regulations, “dividend manufacturer” has the meaning given by regulation 10.
Modification of Schedule 16
14.—(1) In the case specified in paragraph (2), Schedule 16 shall apply with the modification prescribed by paragraph (3).
(2) The case specified is any case where the dividend manufacturer is a company which is not resident in the United Kingdom but carries on a trade through a branch or agency in the United Kingdom.
(3) The modification prescribed is that Schedule 16 shall apply as if the reference in paragraph 7 of that Schedule to “section 7(2)” were a reference to “section 11(3)”.”
Options/Help
Print Options
Print The Whole Instrument
Print This Section only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once