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2.— [F1(1)] In these Regulations unless the context otherwise requires–
F2...
“approved United Kingdom collecting agent” means a person who is [F3a collecting agent F4... and who is] resident in the United Kingdom or, if not so resident, is carrying on a trade in the United Kingdom through a branch or agency and who [F5is approved by the Board for the purposes of these Regulations];
“approved United Kingdom intermediary” means an overseas dividend manufac– turer who is resident in the United Kingdom or, if not so resident, is carrying on a trade in the United Kingdom through a branch or agency and who is [F6approved as an intermediary by the Board for the purposes of these Regulations];
“the Board” means the Commissioners of Inland Revenue;
[F7“chargeable period” has the meaning given by regulation 2A;]
[F8“collecting agent” means a person who, in the course of carrying on a trade in the United Kingdom, collects or secures payment of overseas dividends for another person or acts as custodian of any overseas securities;]
“the Double Taxation Relief Regulations” means the Double Taxation Relief (Taxes on Income) (General) (Manufactured Overseas Dividends) Regulations 1993(1);
“gross amount of the manufactured overseas dividend” has the meaning given by paragraph 4(5)(b) of Schedule 23A;
“the Income Tax Acts” has the meaning given by section 831(1)(b) of the Taxes Act;
“the Management Act” means the Taxes Management Act 1970(2);
“manufactured overseas dividend” shall be construed in accordance with paragraph 4(1) of Schedule 23A;
“overseas dividend”, “overseas dividend manufacturer”, “overseas securities”, “overseas tax” and “overseas tax credit” have the meanings given by paragraph 1(1) of Schedule 23A;
“relevant withholding tax” has the meaning given by paragraph 4(5)(a) of Schedule 23A;
“Schedule 23A” means Schedule 23A to the Taxes Act;
“the Taxes Act” means the Income and Corporation Taxes Act 1988;
“the Tax Acts” has the meaning given by section 831(2) of the Taxes Act;
F9...
“United Kingdom recipient” has the meaning given by paragraph 4(3) of Schedule 23A.
[F10(2) References in regulations 3 to 11, 14 and 15 to manufactured overseas dividends do not include references to manufactured overseas dividends to which regulation 2B applies, and references in those regulations to overseas dividends do not include references to any overseas dividend of which a manufactured overseas dividend to which regulation 2B applies would be representative.]
Textual Amendments
F1Reg. 2 renumbered as reg. 2(1) (6.11.1996) by The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996 (S.I. 1996/2643), regs. 1, 3(1)
F2Words in reg. 2 omitted (28.5.1996) by virtue of The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996 (S.I. 1996/1229), regs. 1, 3(a)
F3Words in reg. 2 inserted (28.5.1996) by The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996 (S.I. 1996/1229), regs. 1, 3(b)(i)
F4Words in reg. 2(1) omitted (6.11.1996) by virtue of The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996 (S.I. 1996/2643), regs. 1, 3(2)(a)
F5Words in reg. 2 substituted (28.5.1996) by The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996 (S.I. 1996/1229), regs. 1, 3(b)(ii)
F6Words in reg. 2 substituted (28.5.1996) by The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996 (S.I. 1996/1229), regs. 1, 3(c)
F7Words in reg. 2 substituted (7.6.1995) by The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1995 (S.I. 1995/1324), regs. 1, 3
F8Words in reg. 2(1) substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2001 (S.I. 2001/403), regs. 1(1), 2(2)
F9Words in reg. 2 omitted (28.5.1996) by virtue of The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996 (S.I. 1996/1229), regs. 1, 3(d)
F10Reg. 2(2) inserted (6.11.1996) by The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996 (S.I. 1996/2643), regs. 1, 3(3)
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