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The Income Tax (Manufactured Overseas Dividends) Regulations 1993
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- UK Statutory Instruments
- 1993 No. 2004
- Regulation 2
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Version Superseded: 06/11/1996
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InterpretationU.K.
2. In these Regulations unless the context otherwise requires–
F1...
“approved United Kingdom collecting agent” means a person who is [F2a collecting agent for the purposes of Chapter VIIA of Part IV of the Taxes Act and who is] resident in the United Kingdom or, if not so resident, is carrying on a trade in the United Kingdom through a branch or agency and who [F3is approved by the Board for the purposes of these Regulations];
“approved United Kingdom intermediary” means an overseas dividend manufac– turer who is resident in the United Kingdom or, if not so resident, is carrying on a trade in the United Kingdom through a branch or agency and who is [F4approved as an intermediary by the Board for the purposes of these Regulations];
“the Board” means the Commissioners of Inland Revenue;
[F5“chargeable period” has the meaning given by regulation 2A;]
“the Double Taxation Relief Regulations” means the Double Taxation Relief (Taxes on Income) (General) (Manufactured Overseas Dividends) Regulations 1993(1);
“gross amount of the manufactured overseas dividend” has the meaning given by paragraph 4(5)(b) of Schedule 23A;
“the Income Tax Acts” has the meaning given by section 831(1)(b) of the Taxes Act;
“the Management Act” means the Taxes Management Act 1970(2);
“manufactured overseas dividend” shall be construed in accordance with paragraph 4(1) of Schedule 23A;
“overseas dividend”, “overseas dividend manufacturer”, “overseas securities”, “overseas tax” and “overseas tax credit” have the meanings given by paragraph 1(1) of Schedule 23A;
“relevant withholding tax” has the meaning given by paragraph 4(5)(a) of Schedule 23A;
“Schedule 23A” means Schedule 23A to the Taxes Act;
“the Taxes Act” means the Income and Corporation Taxes Act 1988;
“the Tax Acts” has the meaning given by section 831(2) of the Taxes Act;
F6...
“United Kingdom recipient” has the meaning given by paragraph 4(3) of Schedule 23A.
Textual Amendments
F1Words in reg. 2 omitted (28.5.1996) by virtue of The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996 (S.I. 1996/1229), regs. 1, 3(a)
F2Words in reg. 2 inserted (28.5.1996) by The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996 (S.I. 1996/1229), regs. 1, 3(b)(i)
F3Words in reg. 2 substituted (28.5.1996) by The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996 (S.I. 1996/1229), regs. 1, 3(b)(ii)
F4Words in reg. 2 substituted (28.5.1996) by The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996 (S.I. 1996/1229), regs. 1, 3(c)
F5Words in reg. 2 substituted (7.6.1995) by The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1995 (S.I. 1995/1324), regs. 1, 3
F6Words in reg. 2 omitted (28.5.1996) by virtue of The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996 (S.I. 1996/1229), regs. 1, 3(d)
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