Schedule 5, paragraph 1

In regulation 5B(6) of the Income Tax (Manufactured Overseas Dividends) Regulations 1993 (chains of payments involving central counterparties), in paragraph (b) of the definition of “recognised investment exchange”, for the words from “2004/39/EC” to “April 2004” substitute “ 2014/65/EU of the European Parliament and of the Council of 15 May 2014 ”.

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Source: legislation.gov.uk · retrieved 2026-09-04 · Text as consolidated on 2026-07-06; changes after this date are not shown.