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The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
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- 1996 No. 2643
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4.After regulation 2A there shall be inserted the following regulation—...
5.In regulation 4(4) after sub-paragraph (a) there shall be inserted...
6.In regulation 5(2)(b)(ii)— (a) after the word “has” there shall...
7.After regulation 6 there shall be inserted the following regulation—...
8.In regulation 7— (a) In paragraph (2) after sub-paragraph (d)...
9.After regulation 7 there shall be inserted the following regulation—...
11.In regulation 10— (a) in paragraph (1)(a)(iii) for the words...
12.In regulation 12— (a) for paragraph (1) there shall be...
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