{
  "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2011/regulation-10",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2011/regulation-10.json",
  "legislation": "uksi/2011/1787",
  "legislation_title": "The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2011",
  "legislation_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2011",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Amendment of regulation 10 (matching of dividends and manufactured overseas dividends)",
  "text": "In regulation 10 (matching of dividends and manufactured overseas dividends), after paragraph (1) insert—\n“(1A) But the following cannot be matched under paragraph (1)—\n(a) overseas dividends received as foreign permanent establishment receipts,\n(b) manufactured overseas dividends received as foreign permanent establishment receipts, and\n(c) manufactured overseas dividends paid as foreign permanent establishment payments.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1787/regulation/10",
    "retrieved_at": "2026-10-29T02:01:00.685959+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."
}