# The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2007, Introduction: Introductory text


income tax
corporation tax
Made 30th August 2007
Laid before the House of Commons 31st August 2007
Coming into force 1st October 2007
The 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.

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Source: https://www.legislation.gov.uk/uksi/2007/2487/introduction (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2007/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.