PART 8Consequential amendments

Amendments to the Income Tax (Manufactured Overseas Dividends) Regulations 1993I131

1

The Income Tax (Manufactured Overseas Dividends) Regulations 199375 are amended as follows.

2

In regulation 5B(6)—

a

in the definition of “central counterparty” after “recognised clearing house” insert “, EEA central counterparty, third country central counterparty”;

b

in the definition of “recognised clearing house” for “section 285” substitute “section 285(1)(b)”;

c

at the appropriate places insert—

  • “EEA central counterparty” has the meaning given by section 285(1)(c) of the Financial Services and Markets Act 2000;

  • “third country central counterparty” has the meaning given by section 285(1)(d) of the Financial Services and Markets Act 2000.