1996 No. 1229
INCOME TAX
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996
Made 7th May 1996
Laid before the House of Commons 7th May 1996
Coming into force 28th May 1996

The Treasury, in exercise of the powers conferred on them by paragraphs 1(1) and 4(6) to (8) and 8 of Schedule 23A to the Income and Corporation Taxes Act 1988, hereby make the following Regulations:
1988 c. 1. Schedule 23A was inserted by paragraph 1 of Schedule 13 to the Finance Act 1991 (c. 31), and paragraph 4 of Schedule 23A was amended by section 124 of the Finance Act 1994 (c. 9) and by paragraph 28(2) of Schedule 7, paragraph 52(4) of Schedule 14, and paragraph 7 of Schedule 29, to the Finance Act 1996 (c. 8). See also the definitions of “dividend manufacturing regulations” and “prescribed” in paragraph 1(1) of Schedule 23A.