{
  "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-no-2-regulations-1997",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-no-2-regulations-1997.json",
  "id": "uksi/1997/2706",
  "title": "The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1997",
  "short_title": "Income Tax (Manufactured Overseas Dividends) 1997",
  "long_title": "These Regulations amend the Income Tax (Manufactured Overseas Dividends) Regulations 1993 (S.I. 1993/2004) by omitting paragraph (3) of regulation 12 of those Regulations. Regulation 12 relates to the tax treatment of manufactured overseas dividends paid to collecting agents that are representative of foreign dividends. Paragraph (3) of regulation 12 is rendered obsolete by the Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997 (S.I. 1997/2705) which come into force at the same time as these Regulations.",
  "citation": "S.I. 1997/2706",
  "type": "uksi",
  "year": "1997",
  "number": "2706",
  "version": "current",
  "date": "1997-11-17",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-no-2-regulations-1997/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "kind": "regulation",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-no-2-regulations-1997/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "kind": "regulation",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-no-2-regulations-1997/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-no-2-regulations-1997/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-no-2-regulations-1997/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "schedule/23A/paragraph/1",
        "schedule/23A/paragraph/4"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-no-2-regulations-1997/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-no-2-regulations-1997/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-no-2-regulations-1997/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/2706",
    "retrieved_at": "2026-10-29T11:42:55.632012+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."
}