{
  "url": "https://openlegislation.uk/double-taxation-relief-manufactured-overseas-dividends-revocation-regulations-2003/introduction",
  "json_url": "https://openlegislation.uk/double-taxation-relief-manufactured-overseas-dividends-revocation-regulations-2003/introduction.json",
  "legislation": "uksi/2003/2581",
  "legislation_title": "The Double Taxation Relief (Manufactured Overseas Dividends) (Revocation) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/double-taxation-relief-manufactured-overseas-dividends-revocation-regulations-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 9th October 2003\nComing into force 1st November 2003\nThe Commissioners of Inland Revenue, in exercise of the powers conferred upon them by section 791 of the Income and Corporation Taxes Act 1988, 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/2003/2581/introduction",
    "retrieved_at": "2026-10-29T05:57:21.784846+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."
}