{
  "url": "https://openlegislation.uk/common-investment-scheme-1991/section-6",
  "json_url": "https://openlegislation.uk/common-investment-scheme-1991/section-6.json",
  "legislation": "uksi/1991/1209",
  "legislation_title": "The Common Investment Scheme 1991",
  "legislation_url": "https://openlegislation.uk/common-investment-scheme-1991",
  "path": "section/6",
  "kind": "section",
  "number": "6",
  "heading": null,
  "text": "Dividends payable on the Gross Income Fund shall, in so far as arrangements in that behalf made between the investment manager and the Commissioners of Inland Revenue may permit, be paid without deduction of income tax.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1209/section/6",
    "retrieved_at": "2026-10-29T14:44:08.145813+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}