12(1)  This regulation applies to a case where a manufactured overseas dividend is paid to a collecting agent in circumstances where, had it been the overseas dividend of which it is representative, it would have been–

(a)a foreign dividend (as defined in section 18(3D) of the Taxes Act, or

(b)interest on a quoted Eurobond (as defined by section 124 of that Act) held in a recognised clearing system.

12(2)  Where this regulation applies–

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