
1 
These Regulations may be cited as the Manufactured Dividends (Tax) (Amendment) Regulations 1999 and shall come into force on 30th March 1999.
2 
In regulation 2(2) of the Manufactured Dividends (Tax) Regulations 1997 immediately before sub-paragraph (a) there shall be inserted the following sub-paragraph–“
(za) are references to such an amount in respect of a dividend or manufactured dividend other than a dividend or manufactured dividend that is paid on or after 6th April 1999, and either”.
David Jamieson
Jim Dowd
Two of the Lords Commissioners of Her Majesty’s Treasury
9th March 1999