# The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2007, Regulation 1: Citation, commencement and effect


These Regulations may be cited as the Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2007, shall come into force on 1st October 2007, and shall have effect in relation to manufactured overseas dividends made or treated as made on or after that day.

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Source: https://www.legislation.gov.uk/uksi/2007/2487/regulation/1 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2007/regulation-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.