{
  "url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-23",
  "json_url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-23.json",
  "legislation": "uksi/1992/569",
  "legislation_title": "The Income Tax (Dividend Manufacturing) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992",
  "path": "regulation/23",
  "kind": "regulation",
  "number": "23",
  "heading": "Treatment of tax taken into account under regulation 13",
  "text": "Tax taken into account under regulation 13(2) shall be treated as tax deducted for the purposes of section 352 of the Taxes Act, paragraph 2(3)(b) of Schedule 23A and regulation 21 above.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/569/regulation/23",
    "retrieved_at": "2026-10-29T14:26:44.778840+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."
}