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Statutory Instruments

2003 No. 2581

INCOME TAX

The Double Taxation Relief (Manufactured Overseas Dividends) (Revocation) Regulations 2003

Made

9th October 2003

Coming into force

1st November 2003

The Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 791 of the Income and Corporation Taxes Act 1988( 1 ), make the following Regulations:

Citation and commencement

1. These Regulations may be cited as the Double Taxation Relief (Manufactured Overseas Dividends) (Revocation) Regulations 2003 and shall come into force on 1st November 2003.

Revocations

2. The following regulations are revoked—

(a) the Double Taxation Relief (Taxes on Income) (General) (Manufactured Overseas Dividends) Regulations 1993( 2 );

(b) the Double Taxation Relief (Manufactured Overseas Dividends) (Amendment) Regulations 1995( 3 );

(c) the Double Taxation Relief (Manufactured Overseas Dividends) (Amendment) Regulations 1996( 4 ).

Ann Chant

Dave Hartnett

Two of the Commissioners of Inland Revenue

9th October 2003

( 1 )

1988 c. 1 .

( 2 )

S.I. 1993/1957 , amended by S.I. 1995/1551 and S.I. 1996/2654 .

( 3 )

S.I. 1995/1551 .

( 4 )

S.I. 1996/2654 .

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Double Taxation Relief (Manufactured Overseas Dividends) (Revocation) Regulations 2003 (2003/2581)

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