xmlns:atom="http://www.w3.org/2005/Atom"
8. In regulation 7(2) (disapplication of paragraph 4(3) of Schedule 23A)—
(a)for sub-paragraph (a) substitute—
“(a)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, or;”
(b)omit sub-paragraph (b).