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The Finance Act 1991, section 58, (Commencement No. 3) Regulations 1993
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- UK Statutory Instruments
- 1993 No. 933 (C. 17)
- Regulation 4
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4.—(1) The purposes referred to in this paragraph are the application of—
(a)the said section 736A,
(b)the said Schedule 23A, and
(c)the said section 737 as so amended,
to payments of amounts representative of overseas dividends on overseas securities.
(2) In paragraph (1) above “overseas dividends” and “overseas securities” have the meanings given by paragraph 1(1) of the said Schedule 23A.
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