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The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996

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Amendments to the principal Regulations

9.  For regulation 16 there shall be substituted the following regulation—

Modifications of section 21 of the Management Act in relation to overseas dividend manufacturers

16.  Section 21 of the Management Act(1) shall apply in relation to an overseas dividend manufacturer as it applies to a market maker within the meaning of that section and shall have effect as if—

(a)references to “market maker” in subsections (1), (2), (4) and (5) included references to an overseas dividend manufacturer, and

(b)in subsection (1) the words from “whose” to the end were omitted.

(1)

1970 c. 9; section 21 of the Taxes Management Act 1970 was amended by paragraph 5(a) of Schedule 21 to, and Part IV of Schedule 22 to, the Finance Act 1973 (c. 51), and by paragraph 7(1), (2) and (3) of Schedule 18 to the Finance Act 1986 (c. 41).

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