Introductory text

INCOME TAX

Made 9 October 2003

Laid before the House of Commons 9 October 2003

Coming into force 1st November 2003

The Treasury, in exercise of the powers conferred upon them by paragraphs 1(1), 4(6) to (7AA) and 8 of Schedule 23A to the Income and Corporation Taxes Act 1988^f1, make the following Regulations:

Annotations

Footnotes

f1: 1988 c. 1. Schedule 23A was inserted by paragraph 1 of Schedule 13 to the Finance Act 1991 (c. 31). Paragraph 1(1) is cited for the meanings of “dividend manufacturing regulations” and “prescribed”. Sub-paragraph (7) of paragraph 4 was amended, and sub-paragraph (7AA) of that paragraph was inserted, by section 159(6) of the Finance Act 1996 (c. 8). Paragraph 8 was amended by section 159(7) and (8) of the Finance Act 1996 and paragraph 13 of Schedule 10 to the Finance Act 1997 (c. 16).