# The Double Taxation Relief (Manufactured Overseas Dividends) (Amendment) Regulations 1996, Introduction: Introductory text


INCOME TAX
Made 17th October 1996
Coming into force 6th November 1996
The 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:

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Source: https://www.legislation.gov.uk/uksi/1996/2654/introduction (the official version)
Page: https://openlegislation.uk/double-taxation-relief-manufactured-overseas-dividends-amendment-regulations-1996/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.