SCHEDULE EXPENSES OF COMPANIES WITH INVESTMENT BUSINESS AND INSURANCE COMPANIES

Amendments to secondary legislation

The Income Tax (Manufactured Overseas Dividends) Regulations 1993

73.—(1) The Income Tax (Manufactured Overseas Dividends) Regulations 1993(1) are amended as follows.

(2) Regulation 4(1)(c) is revoked.

(3) In regulation 5(1A) after “person” insert “who is not within the charge to corporation tax and”.

(1)

S.I. 1993/2004. There are amendments to regulation 4 which are not relevant for present purposes. Regulation 5 was amended by regulation 6 of S.I. 2003/2582.