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

1. Introductory Text

2. 1. Citation, commencement and effect

3. 2. Amendments to the Income Tax (Manufactured Overseas Dividends) Regulations 1993

4. 3. Amendment of regulation 2 (interpretation)

5. 4. Amendment of regulation 6A (reduction of tax payable under paragraph 4(3) of Schedule 23A)

6. 5. Amendment of regulation 9 (offsetting of tax by overseas dividend manufacturers)

7. 6. Insertion of new regulation 9ZA

8. 7. Amendment of regulation 9A (offsetting of tax by overseas dividend manufacturers who are not United Kingdom intermediaries)

9. Signature

10. Explanatory Note