{
  "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-no-2-regulations-2011/regulation-4",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-no-2-regulations-2011/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Amendment of regulation 5A (chains of payments where last payment made to, or for the benefit of, registered pension scheme or is linked solely to pension business)",
  "text": "(1) Amend regulation 5A (chains of payments where last payment made to, or for the benefit of, registered pension scheme or is linked solely to pension business) as follows.\n(2) In paragraph (5), after “chain” insert “, apart from the last,”.\n(3) In paragraph (6), after “chain” insert “to an approved United Kingdom intermediary or to an approved United Kingdom collecting agent”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 5A was inserted by S.I. 2007/2487 and amended by S.I. 2011/1787."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/2503/regulation/4",
    "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."
}