{
  "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2009/regulation-2",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2009/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Amendment of the Income Tax (Manufactured Overseas Dividends) Regulations 1993",
  "text": "(1) The Income Tax (Manufactured Overseas Dividends) Regulations 1993 are amended as follows.\n(2) In regulation 7 (disapplication of paragraph 4(3) of Schedule 23A) omit paragraphs (3A) to (3E).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "S.I. 1993/2004 was amended by 2007/2487, there are other amending instruments but none are relevant."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Paragraph 4(3) of Schedule 23A to the Income and Corporation Taxes Act 1988 was rewritten in section 923 of the Income Tax Act 2007."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/2811/regulation/2",
    "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."
}