The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004

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.