Further provision relating to manufactured overseas dividends representative of foreign dividendsU.K.
F113. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1Reg. 13 omitted (6.11.1996) by virtue of The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996 (S.I. 1996/2643), regs. 1, 13