{
  "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2009/introduction",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2009/introduction.json",
  "legislation": "uksi/2009/2811",
  "legislation_title": "The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2009",
  "legislation_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2009",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Income Tax\nCorporation Tax\nMade 11 a.m. on 21st October 2009\nLaid before the House of Commons 21st October 2009\nComing into force at 1.15 p.m. on 21st October 2009\nThe Treasury make the following Regulations in exercise of the powers conferred by paragraphs 8(1) and (1A) of Schedule 23A to the Income and Corporation Taxes Act 1988 and sections 582 and 585(1) and (2) of the Income Tax Act 2007.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1; Schedule 23A was inserted by paragraph 1 of Schedule 13 to the Finance Act 1991 (c. 31), paragraph 8(1) 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) and paragraph 8(1A) was inserted by section 159(8) of the Finance Act 1996. Paragraphs 8(1) and (1A) were amended by paragraph 238(8) of Schedule 1 to, and Part 1 of Schedule 3 to the Income Tax Act 2007 (c. 3). See paragraph 1(1) of Schedule 23A for the definitions of “dividend manufacturing regulations” and “prescribe”."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "2007 c. 3."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2811/introduction",
    "retrieved_at": "2026-10-29T03:03:56.384523+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."
}