The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 2011

Amendment of regulation 15 (issue of vouchers in respect of manufactured overseas dividends paid under deduction of tax)

This section has no associated Explanatory Memorandum

8.—(1) Amend regulation 15 (issue of vouchers in respect of manufactured overseas dividends paid under deduction of tax)(1) as follows.

(2) In paragraph (1), for “paragraphs (2) and (3)” substitute “paragraph (3)”.

(3) Omit paragraph (2).

(1)

Regulation 15 has been amended by S.I. 1996/2643.