The Manufactured Overseas Dividends (French Indemnity Payments) (Amendment) Regulations 1996
These Regulations amend the Manufactured Overseas Dividends (French Indemnity Payments) Regulations 1996 (S.I. 1996/1826) by omitting from regulations 3 and 4 references to paragraph 5 of Schedule 23A to the Income and Corporation Taxes Act 1988 (“Schedule 23A”). The amendments made are in consequence of the disapplication of paragraph 5 of Schedule 23A in relation to manufactured overseas dividends by the Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996 (S.I. 1996/2643).