{
  "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2003/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2003/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Amendments to regulation 2",
  "text": "(1) Amend regulation 2 (interpretation) as follows.\n(2) In paragraph (1)—\n(a) in the definitions of “approved United Kingdom collecting agent” and “approved United Kingdom intermediary” for “branch or agency” substitute “permanent establishment”;\n(b) omit the definition of “the Double Taxation Relief Regulations”;\n(c) for the definition of “United Kingdom recipient” substitute—\n““United Kingdom recipient” shall be construed in accordance with paragraph 4(3A) of Schedule 23A.”.\n(3) After paragraph (2) add—\n“(3) In these Regulations references to a permanent establishment shall be read, in relation to accounting periods beginning before 1st January 2003, as references to a branch or agency.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 2 was relevantly amended by regulation 3(b) and (c) of S.I. 1996/1229 and regulation 3(1) of S.I. 1996/2643."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The reference is to the Double Taxation Relief (Taxes on Income) (General) (Manufactured Overseas Dividends) Regulations 1993 (S.I. 1993/1957) which were amended by S.I. 1995/1551 and S.I. 1996/2654. All these regulations are revoked by S.I. 2003/2581 with effect from 1st November 2003."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Paragraph 4(3A), together with paragraph 4(3B), was inserted by section 159(5) of the Finance Act 1996."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2582/regulation/3",
    "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."
}