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The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1997
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Statutory Instruments
1997 No. 2706
INCOME TAX
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1997
Made
17th November 1997
Laid before the House of Commons
18th November 1997
Coming into force
9th December 1997
The Treasury, in exercise of the powers conferred on them by paragraphs 1(1) and 4(8) of Schedule 23A to the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
(1)
1988 c. 1. Schedule 23A was inserted by paragraph 1 of Schedule 13 to the Finance Act 1991 (c. 31). Paragraph 4(8) of Schedule 23A was amended by paragraph 28(2) of Schedule 7, and paragraph 7 of Schedule 29, to the Finance Act 1996 (c. 8). See the definition of “dividend manufacturing regulations” in paragraph 1(1) of Schedule 23A.
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