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The Manufactured Dividends (Tax) (Amendment) Regulations 1999
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- 1999 No. 621
- Regulation 2
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2. In regulation 2(2) of the Manufactured Dividends (Tax) Regulations 1997(1) immediately before sub-paragraph (a) there shall be inserted the following sub-paragraph–
“(za)are references to such an amount in respect of a dividend or manufactured dividend other than a dividend or manufactured dividend that is paid on or after 6th April 1999, and either”.
(1)
S.I. 1997/993.
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