{
  "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993.json",
  "id": "uksi/1993/2004",
  "title": "The Income Tax (Manufactured Overseas Dividends) Regulations 1993",
  "short_title": "Income Tax (Manufactured Overseas Dividends) 1993",
  "long_title": "These Regulations, which come into force on 1st October 1993, are made under provisions in Schedule 23A to the Income and Corporation Taxes Act 1988 (“Schedule 23A”). Schedule 23A was inserted by section 58 of, and Schedule 13 to, the Finance Act 1991. The Regulations contain provisions which apply to manufactured overseas dividends in respect of overseas securities as those terms are defined in Schedule 23A.",
  "citation": "S.I. 1993/2004",
  "type": "uksi",
  "year": "1993",
  "number": "2004",
  "version": "current",
  "date": "1993-08-09",
  "revised": true,
  "valid_from": "2020-12-31",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993/regulation-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2A",
      "kind": "regulation",
      "number": "2A",
      "heading": "Chargeable period",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993/regulation-2A",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2B",
      "kind": "regulation",
      "number": "2B",
      "heading": "Tax treatment of manufactured overseas dividends paid in connection with loan relationships",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993/regulation-2B",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Prescribed rates of relevant withholding tax",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993/regulation-3",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Tax treatment of approved manufactured overseas dividends paid to approved United Kingdom intermediaries or approved United Kingdom collecting agents",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993/regulation-4",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5",
      "kind": "regulation",
      "number": "5",
      "heading": "Tax treatment of approved manufactured overseas dividends paid to persons resident outside the United Kingdom",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993/regulation-5",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5A",
      "kind": "regulation",
      "number": "5A",
      "heading": "Chains of payments where last payment made to, or for benefit of, registered pension scheme or is linked solely to pension business",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993/regulation-5A",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/5B",
      "kind": "regulation",
      "number": "5B",
      "heading": "Chains of payments involving central counterparties",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993/regulation-5B",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Retention and record of notices given under regulations 4 to 5B",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993/regulation-6",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/6A",
      "kind": "regulation",
      "number": "6A",
      "heading": "Reduction of tax payable under paragraph 4(3) of Schedule 23A",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993/regulation-6A",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Disapplication of paragraph 4(3) of Schedule 23A",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993/regulation-7",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/7A",
      "kind": "regulation",
      "number": "7A",
      "heading": "Disapplication of paragraph 5 of Schedule 23A",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993/regulation-7A",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Tax treatment of manufactured overseas dividends to which regulations 4, 5 and 7 apply – further provision",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993/regulation-8",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Offsetting of tax by overseas dividend manufacturers",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993/regulation-9",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9ZA",
      "kind": "regulation",
      "number": "9ZA",
      "heading": "Entitlement to offsetting",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993/regulation-9ZA",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/9A",
      "kind": "regulation",
      "number": "9A",
      "heading": "Offsetting of tax by overseas dividend manufacturers who are not United Kingdom intermediaries",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993/regulation-9A",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Matching of dividends and manufactured overseas dividends",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993/regulation-10",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/11",
      "kind": "regulation",
      "number": "11",
      "heading": "Accounting for tax payable under paragraph 4(2) and (3) of Schedule 23A and these Regulations",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993/regulation-11",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/12",
      "kind": "regulation",
      "number": "12",
      "heading": "Tax treatment of manufactured overseas dividends representative of foreign dividends",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993/regulation-12",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/13",
      "kind": "regulation",
      "number": "13",
      "heading": "Further provision relating to manufactured overseas dividends representative of foreign dividends",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993/regulation-13",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "regulation/14",
      "kind": "regulation",
      "number": "14",
      "heading": "Records to be kept in respect of certain manufactured overseas dividends paid without deduction of tax",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993/regulation-14",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/15",
      "kind": "regulation",
      "number": "15",
      "heading": "Issue of vouchers in respect of manufactured overseas dividends paid under deduction of tax",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993/regulation-15",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Modifications of section 21 of the Management Act in relation to overseas dividend manufacturers",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993/regulation-16",
      "extent": "E+W+S+N.I.",
      "status": "repealed",
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993/signature",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993/note",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    }
  ],
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  "pdfs": [],
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  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "schedule/23A/paragraph/1",
        "schedule/23A/paragraph/4",
        "schedule/23A/paragraph/8"
      ]
    }
  ],
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  "changes_made_to_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993/changes.json",
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  "instruments_made_under_url": "https://openlegislation.uk/income-tax-manufactured-overseas-dividends-regulations-1993/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/2004",
    "retrieved_at": "2026-10-29T13:52:11.424607+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."
}