{
  "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2011",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2011.json",
  "id": "uksi/2011/1787",
  "title": "The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2011",
  "short_title": "Income Tax (Manufactured Overseas Dividends) 2011",
  "long_title": "These Regulations amend the Income Tax (Manufactured Overseas Dividends) Regulations 1993 (S.I. 1993/2004) (“the principal Regulations”) to take account of the changes introduced by the Finance Act 2011 to the taxation of foreign permanent establishments of companies resident in the United Kingdom.",
  "citation": "S.I. 2011/1787",
  "type": "uksi",
  "year": "2011",
  "number": "1787",
  "version": "current",
  "date": "2011-07-20",
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      "heading": "Amendment of regulation 4 (tax treatment of approved manufactured overseas dividends paid to approved United Kingdom intermediaries or approved United Kingdom collecting agents)",
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      "heading": "Amendment of regulation 5A (chains of payments where last payment made to, or for the benefit of, registered pension scheme or is linked solely to pension business)",
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
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}