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11.—(1) Amend regulation 10 (matching of dividends and manufactured overseas dividends)(1) as follows.
(2) In paragraph (1)(b) for the words from “by reason of—” to “nil percent.” substitute “by virtue of regulation 5”.
(3) In paragraph (2)—
(a)after “paid” insert “to a United Kingdom recipient”;
(b)for “recipient of the manufactured overseas dividend paid” substitute “United Kingdom recipient”.
(4) In paragraph (3)—
(a)after “paid” in the first place where it occurs insert “to a United Kingdom recipient”;
(b)in sub-paragraph (a) and in sub-paragraph (b) (three times) for “paid” substitute “so paid”;
(c)in sub-paragraph (c) for “recipient” substitute “United Kingdom recipient”.
(5) In paragraph (4)—
(a)after “paid” in the first place where it occurs insert “to a United Kingdom recipient”;
(b)in sub-paragraphs (a) and (b) for “paid” substitute “so paid”;
(c)in sub-paragraph (c) for “recipient” substitute “United Kingdom recipient”.
Regulation 10 was relevantly amended by regulation 11(b) of S.I. 1996/2643.
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