{
  "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2007/regulation-8",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2007/regulation-8.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": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Amendment of the Income Tax (Manufactured Overseas Dividends) Regulations 1993",
  "text": "In regulation 10 (matching of dividends and manufactured overseas dividends), in paragraph (1)(b), for “regulation 5” substitute “regulation 3(6), 5 or 5A”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph (1)(b) of regulation 10 was amended by S.I. 2003/2582."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2007/2487/regulation/8",
    "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."
}