{
  "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2010/regulation-1",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2010/regulation-1.json",
  "legislation": "uksi/2010/925",
  "legislation_title": "The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2010",
  "legislation_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2010",
  "path": "regulation/1",
  "kind": "regulation",
  "number": "1",
  "heading": "Citation, commencement and effect",
  "text": "(1) These Regulations may be cited as the Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2010 and shall come into force on 14th April 2010.\n(2) These Regulations shall have effect in relation to manufactured overseas dividends made or treated as made on or after that day.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/925/regulation/1",
    "retrieved_at": "2026-10-29T02:46:15.522273+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."
}