
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.
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.
Bob Ainsworth
Jon Owen Jones
Two of the Lords Commissioners of Her Majesty’s Treasury
17th November 1997