The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1997

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Statutory Instrument

The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1997

Citation

S.I. 1997/2706

As at

—

Sections

Source

legislation.gov.uk (The National Archives)

View on legislation.gov.uk

Section 1

These Regulations may be cited as the Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1997 and shall come into force on December 1997.

Section 2

In regulation 12 of the Income Tax (Manufactured Overseas Dividends) Regulations 1993 —
(a) in paragraph (2)(a) the words “subject to paragraph (3)” shall be omitted;
(b) paragraph (3) shall be omitted.

2 sections

Cite this legislation

The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1997 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-1997-2706

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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