{
  "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2003/regulation-8",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2003/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendments to regulation 7(2)",
  "text": "In regulation 7(2) (disapplication of paragraph 4(3) of Schedule 23A)—\n(a) for sub-paragraph (a) substitute—\n“(a) pays, in accordance with regulation 5, and without deduction of tax, a manufactured overseas dividend representative of the same overseas dividend as is represented by the manufactured overseas dividend received by him, or;”\n(b) omit sub-paragraph (b).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2003/2582/regulation/8",
    "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."
}