{
  "url": "https://openlegislation.uk/draft-investment-exchanges-clearing-houses-and-central-securities-depositories-amendment-eu-exit-regulations-2019/regulation-23",
  "json_url": "https://openlegislation.uk/draft-investment-exchanges-clearing-houses-and-central-securities-depositories-amendment-eu-exit-regulations-2019/regulation-23.json",
  "legislation": "ukdsi/2019/9780111178683",
  "legislation_title": "The Investment Exchanges, Clearing Houses and Central Securities Depositories (Amendment) (EU Exit) Regulations 2019",
  "legislation_url": "https://openlegislation.uk/draft-investment-exchanges-clearing-houses-and-central-securities-depositories-amendment-eu-exit-regulations-2019",
  "path": "regulation/23",
  "kind": "regulation",
  "number": "23",
  "heading": "Income Tax (Manufactured Overseas Dividends) Regulations 1993",
  "text": "In regulation 5B of the Income Tax (Manufactured Overseas Dividends) Regulations 1993 (chains of payments involving central counterparties), in paragraph (6)—\n(a) in the definition of “central counterparty”, omit “, EEA central counterparty”;\n(b) omit the definition of “EEA central counterparty”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1993/2004. The definition of “central counterparty in regulation 5B(6) was amended, and the definition of “EEA central counterparty” was inserted, by S.I. 2013/504."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2019/9780111178683/regulation/23",
    "retrieved_at": "2026-10-30T15:01:48.999022+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."
}