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The Double Taxation Relief (Manufactured Overseas Dividends) (Amendment) Regulations 1996
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- 1996 No. 2654
- Regulation 2
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2. In regulation 2 of the Double Taxation Relief (Taxes on Income) (General) (Manufactured Overseas Dividends) Regulations 1993(1) for the definition of “manufactured overseas dividend” there shall be substituted the following definition—
““manufactured overseas dividend” means any payment of the description contained in paragraph 4(1) of Schedule 23A to the Taxes Act(2) other than a payment to which regulation 2B of the Income Tax (Manufactured Overseas Dividends) Regulations 1993(3) (tax treatment of manufactured overseas dividends paid in connection with loan relationships) applies;”
(2)
Schedule 23A was inserted by paragraph 1 of Schedule 13 to the Finance Act 1991 (c. 31).
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