The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2010

Amendment of regulation 2 (interpretation)

3.  In regulation 2 (interpretation), in paragraph (1) after the definition of “gross amount of the manufactured overseas dividend” insert—

““gross amount of the overseas dividend” has the meaning given by—

(a)

section 589(4) of the Income Tax Act 2007 for income tax purposes, and

(b)

section 813(3) of the Corporation Tax Act 2010(1) for corporation tax purposes;”.

(1)

2010 c. 4.