{
  "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-no-2-regulations-1996",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-no-2-regulations-1996.json",
  "id": "uksi/1996/2643",
  "title": "The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996",
  "short_title": "Income Tax (Manufactured Overseas Dividends) 1996",
  "long_title": "These Regulations amend the Income Tax (Manufactured Overseas Dividends) Regulations 1993 (S.I. 1993/2004) (“the principal Regulations”). The amendments fall into three categories. First, they disapply the requirement to deduct tax from manufactured overseas dividends on overseas bonds, that is, overseas securities that represent a loan relationship within the meaning of Chapter II of Part IV of the Finance Act 1996. Secondly they apply the collecting agent provisions in Chapter VIIA of Part VI of the Income and Corporation Taxes Act 1988 (“the Taxes Act”) to manufactured overseas dividends that are representative of foreign dividends. Thirdly, they make a number of changes to the provisions of the principal regulations governing the tax treatment of manufactured overseas dividends on overseas equities.",
  "citation": "S.I. 1996/2643",
  "type": "uksi",
  "year": "1996",
  "number": "2643",
  "version": "current",
  "date": "1996-10-16",
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      "title": "Income and Corporation Taxes Act 1988",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2643",
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  "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."
}