{
  "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2001/regulation-1",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2001/regulation-1.json",
  "legislation": "uksi/2001/403",
  "legislation_title": "The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2001",
  "legislation_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2001",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) These Regulations may be cited as the Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2001 and shall come into force on 9th March 2001.\n(2) These Regulations shall have effect in relation to manufactured overseas dividends paid or received on or after 1st April 2001.\n(3) In paragraph (2) “manufactured overseas dividend” has the meaning given by paragraph 4(1) of Schedule 23A to the Income and Corporation Taxes Act 1988.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/403/regulation/1",
    "retrieved_at": "2026-10-29T08:04:13.059065+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."
}