{
  "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2007/introduction",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2007/introduction.json",
  "legislation": "uksi/2007/2487",
  "legislation_title": "The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2007",
  "legislation_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2007",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "income tax\ncorporation tax\nMade 30th August 2007\nLaid before the House of Commons 31st August 2007\nComing into force 1st October 2007\nThe Treasury make the following Regulations in exercise of the powers conferred by paragraphs 1(1), 4(6), and 8(1) and (1A) of Schedule 23A to the Income and Corporation Taxes Act 1988 and section 590(3) of the Income Tax Act 2007.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1998 c. 1; Schedule 23A was inserted by paragraph 1 of Schedule 13 to the Finance Act 1991 (c. 31). Sub-paragraph (1) of paragraph 8 was amended by section 159(7) of the Finance Act 1996 (c. 8) and paragraph 13(1) of Schedule 10 to the Finance Act 1997 (c. 16). Sub-paragraph (1A) of paragraph 8 was inserted by section 159(8) of the Finance Act 1996. In paragraph 1(1) of Schedule 23A, see the definitions of “dividend manufacturing regulations” and “prescribed”."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2007 c. 3."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2487/introduction",
    "retrieved_at": "2026-10-29T03:44:45.996033+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."
}