{
  "url": "https://openlegislation.uk/double-taxation-relief-manufactured-overseas-dividends-amendment-regulations-1995/note",
  "json_url": "https://openlegislation.uk/double-taxation-relief-manufactured-overseas-dividends-amendment-regulations-1995/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Double Taxation Relief (Taxes on Income) (General) (Manufactured Overseas Dividends) Regulations 1993 (S.I. 1993/1957) (“the principal Regulations”). The amendments made extend the conditions for enabling a manufac-tured overseas dividend to be paid without deduction of tax so as to include a person in receipt of, but not beneficially entitled to, the payment, provided that he is entitled to relief from double taxation in respect of the payment under the appropriate article of arrangements made between the United Kingdom and the territory concerned for such relief, and satisfies the other conditions set out in the principal Regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1551/note",
    "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."
}