The Financial Services and Markets Act 2000 (Over the Counter Derivatives, Central Counterparties and Trade Repositories) Regulations 2013

Amendments to the Income Tax (Manufactured Overseas Dividends) Regulations 1993 U.K.

31.—(1) The Income Tax (Manufactured Overseas Dividends) Regulations 1993(1) 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.”.

Commencement Information

I1 Reg. 31 in force at 1.4.2013 in accordance with reg. 1(2)

(1)

S.I. 1993/2004; regulation 5B was inserted by S.I. 2011/2503.