{
  "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2003/introduction",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2003/introduction.json",
  "legislation": "uksi/2003/2582",
  "legislation_title": "The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2003",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 9 October 2003\nLaid before the House of Commons 9 October 2003\nComing into force 1st November 2003\nThe 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, make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2582/introduction",
    "retrieved_at": "2026-10-29T05:57:21.066785+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."
}