The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996 No. 2643

Amendments to the principal Regulations

6.  In regulation 5(2)(b)(ii)—

(a) after the word “has” there shall be inserted the word “either”;

(b) after the word “tax” there shall be added the words “or makes the payment in circumstances where regulation 3(4) applies”.