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4. In regulation 4 for paragraph (2) there shall be substituted—
“(2) The circumstances prescribed by this paragraph are where—
(a)a manufactured overseas dividend is paid to an approved United Kingdom intermediary or an approved United Kingdom collecting agent by an overseas dividend manufacturer who—
(i)is resident in the United Kingdom or, if not so resident, makes the payment in the course of a trade which he carries on through a branch or agency in the United Kingdom, and
(ii)is not an approved United Kingdom intermediary; and
(b)the manufactured overseas dividend is not representative of the overseas dividend received by the overseas dividend manufacturer.”
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