{
  "url": "https://openlegislation.uk/double-taxation-relief-manufactured-overseas-dividends-amendment-regulations-1995/introduction",
  "json_url": "https://openlegislation.uk/double-taxation-relief-manufactured-overseas-dividends-amendment-regulations-1995/introduction.json",
  "legislation": "uksi/1995/1551",
  "legislation_title": "The Double Taxation Relief (Manufactured Overseas Dividends) (Amendment) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/double-taxation-relief-manufactured-overseas-dividends-amendment-regulations-1995",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 16th June 1995\nComing into force 1st July 1995\nThe Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 791 of the Income and Corporation Taxes Act 1988, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1551/introduction",
    "retrieved_at": "2026-10-29T13:07:31.368968+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."
}