1. In regulation 5B(6) of the Income Tax (Manufactured Overseas Dividends) Regulations 1993 M1 (chains of payments involving central counterparties), in paragraph (b) of the definition of “recognised investment exchange”, for the words from “2004/39/EC” to “April 2004” substitute “ 2014/65/EU of the European Parliament and of the Council of 15 May 2014 ”.
Marginal Citations
M1S.I. 1993/2004; regulation 5B(6) was inserted by S.I. 2011/2503, there are other amendments to this regulation but none is relevant.