http://www.legislation.gov.uk/uksi/1996/2654/contents/made
The Double Taxation Relief (Manufactured Overseas Dividends) (Amendment) Regulations 1996
Tax
King's Printer of Acts of Parliament
2011-07-04
INCOME TAX
These Regulations amend the Double Taxation Relief (Taxes on Income) (General) (Manufactured Overseas Dividends) Regulations 1993 so as to exclude from the definition of “manufactured overseas dividend” in those Regulations a manufactured overseas dividend in respect of an overseas security that represents a loan relationship within the meaning of section 81 of the Finance Act 1996 (c. 8).
The Double Taxation Relief (Manufactured Overseas Dividends) (Amendment) Regulations 1996
The Double Taxation Relief (Manufactured Overseas Dividends) (Revocation) Regulations 2003