1996 No. 2654
INCOME TAX
The Double Taxation Relief (Manufactured Overseas Dividends) (Amendment) Regulations 1996
Made 17th October 1996
Coming into force 6th November 1996

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 791 of the Income and Corporation Taxes Act 1988, hereby make the following Regulations:
1988 c. l.