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.