{
  "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-no-2-regulations-2011/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-no-2-regulations-2011/regulation-3.json",
  "legislation": "uksi/2011/2503",
  "legislation_title": "The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-no-2-regulations-2011",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendment of regulation 5 (tax treatment of approved manufactured overseas dividends paid to persons resident outside the United Kingdom)",
  "text": "In regulation 5 (tax treatment of approved manufactured overseas dividends paid to persons resident outside the United Kingdom), in paragraph (2)(b)(iii), after “chain” insert “, apart from the last,”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/2503/regulation/3",
    "retrieved_at": "2026-10-29T01:52:59.118379+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."
}