(1) The Income Tax (Manufactured Overseas Dividends) Regulations 1993 [S.I. 1993/2004; regulation 5B was inserted by S.I. 2011/2503.] are amended as follows.
(2) In regulation 5B(6) -
(a) in the definition of "central counterparty" after "recognised clearing house" insert ", EEA central counterparty, third country central counterparty";
(b) in the definition of "recognised clearing house" for "section 285" substitute "section 285(1)(b)";
(c) at the appropriate places insert -
""EEA central counterparty" has the meaning given by section 285(1)(c) of the Financial Services and Markets Act 2000;
"third country central counterparty" has the meaning given by section 285(1)(d) of the Financial Services and Markets Act 2000.".