{
  "url": "https://openlegislation.uk/double-taxation-relief-manufactured-overseas-dividends-amendment-regulations-1996/note",
  "json_url": "https://openlegislation.uk/double-taxation-relief-manufactured-overseas-dividends-amendment-regulations-1996/note.json",
  "legislation": "uksi/1996/2654",
  "legislation_title": "The Double Taxation Relief (Manufactured Overseas Dividends) (Amendment) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/double-taxation-relief-manufactured-overseas-dividends-amendment-regulations-1996",
  "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 so as to exclude from the definition of “manufactured overseas dividend” in those Regulations a manufactured overseas dividend in respect of an overseas security that represents a loan relationship within the meaning of section 81 of the Finance Act 1996 (c. 8).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2654/note",
    "retrieved_at": "2026-10-29T12:33:38.958558+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."
}