{
  "url": "https://openlegislation.uk/double-taxation-relief-manufactured-overseas-dividends-amendment-regulations-1995/regulation-3",
  "json_url": "https://openlegislation.uk/double-taxation-relief-manufactured-overseas-dividends-amendment-regulations-1995/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to the principal Regulations",
  "text": "For paragraphs (2) and (3) of regulation 3 there shall be substituted the following paragraph—\n“(2) The condition specified in this paragraph is that a person to whom or for whose benefit the payment is made—\n(a) is resident in a territory with the government of which the United Kingdom has made arrangements having effect under section 788 of the Taxes Act, and is not resident in the United Kingdom, and\n(b) is entitled in respect of the payment to the benefit of an article of those arrangements providing for exemption from United Kingdom tax in respect of income not expressly mentioned in other articles of those arrangements.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/1551/regulation/3",
    "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."
}