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The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2011
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- UK Statutory Instruments
- 2011 No. 1787
- Regulation 7
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Amendment of regulation 7 (disapplication of paragraph 4(3) of Schedule 23A)
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7. In regulation 7 (disapplication of paragraph 4(3) of Schedule 23A), in paragraph (2)—
(a)in sub-paragraph (c) after “the United Kingdom” insert “and receipt of the manufactured overseas dividend by the person beneficially entitled to it would be otherwise than in the course of a trade carried on through a branch or agency in the United Kingdom”, and
(b)after sub-paragraph (c) insert—
“(ca)is an approved United Kingdom collecting agent and receipt of the manufactured overseas dividend by the person beneficially entitled to it would be a foreign permanent establishment receipt, or”.
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