{
  "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2011/regulation-6",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-amendment-regulations-2011/regulation-6.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/6",
  "kind": "regulation",
  "number": "6",
  "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)",
  "text": "(1) Amend 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) as follows.\n(2) In paragraph (1)(b) for “D” substitute “E”.\n(3) After paragraph (5) insert—\n“(5A) Condition E is that none of the payments are foreign permanent establishment payments.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Regulation 5A was inserted by S.I. 2007/2487."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1787/regulation/6",
    "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."
}