Income Tax (Manufactured Overseas Dividends) Regulations 1993
This section has no associated Explanatory Memorandum
23. In regulation 5B of the Income Tax (Manufactured Overseas Dividends) Regulations 1993(1) (chains of payments involving central counterparties), in paragraph (6)—
(a)in the definition of “central counterparty”, omit “, EEA central counterparty”;
(b)omit the definition of “EEA central counterparty”.
(1)
S.I. 1993/2004. The definition of “central counterparty in regulation 5B(6) was amended, and the definition of “EEA central counterparty” was inserted, by S.I. 2013/504.