- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). This item of legislation is currently only available in its original format.
5.—(1) Amend regulation 4 (tax treatment of approved manufactured overseas dividends paid to approved United Kingdom intermediaries or approved United Kingdom collecting agents)(1) as follows.
(2) In paragraph (2)(a)(i) for “branch or agency” substitute “permanent establishment”.
(3) For paragraph (4) substitute—
“(4) Paragraph (3) shall not apply where either paragraph (5) or (6) applies.
(5) This paragraph applies where the approved United Kingdom intermediary or approved United Kingdom collecting agent pays, in accordance with regulation 5, and without deduction of tax, a manufactured overseas dividend representative of the same overseas dividend as is represented by the manufactured overseas dividend received by him.
(6) This paragraph applies where the approved United Kingdom collecting agent is required to pay to an approved United Kingdom intermediary a manufactured overseas dividend representative of the same overseas dividend as is represented by the manufactured overseas dividend received by him and the approved United Kingdom intermediary—
(a)pays as mentioned in paragraph (5) the manufactured overseas dividend, and
(b)issues a notice to the approved United Kingdom collecting agent authorising him to make the payment without deduction of tax.”.
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