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8. In regulation 13—
(a)in paragraph (1)(a) for the words from “subsection (2)” to “17(1)” there shall be substituted “Chapter VIIA of Part IV”;
(b)in paragraph (2)—
(i)in sub-paragraph (a) for the words from “subsection (2)” to “may be” there shall be substituted “Chapter VIIA of Part IV of the Taxes Act”;
(ii)for sub-paragraph (b) there shall be substituted the following sub-paragraph—
“(b)subject to paragraph (3), the provisions of that Chapter relating to collecting agents shall apply in relation to amounts falling to be deducted under sub-paragraph (a) as if the modifications to that Chapter specified in regulation 12(2)(b) also had effect in relation to manufactured overseas dividends to which this regulation applies.”
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