The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2010
1Citation, commencement and effect
2Amendments to the Income Tax (Manufactured Overseas Dividends) Regulations 1993
3Amendment of regulation 2 (interpretation)
4Amendment of regulation 6A (reduction of tax payable under paragraph 4(3) of Schedule 23A)
5Amendment of regulation 9 (offsetting of tax by overseas dividend manufacturers)
6Insertion of new regulation 9ZA
7Amendment of regulation 9A (offsetting of tax by overseas dividend manufacturers who are not United Kingdom intermediaries)

2010 No. 925

Income Tax
Corporation Tax

The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2010

Made

Laid before the House of Commons

Coming into force

The Treasury make the following Regulations in exercise of the powers conferred by sections 924, 925 and 927 of the Income Tax Act 20071.