{
  "url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-amendment-regulations-1997/regulation-5",
  "json_url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-amendment-regulations-1997/regulation-5.json",
  "legislation": "uksi/1997/2705",
  "legislation_title": "The Income Tax (Paying and Collecting Agents) (Amendment) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/income-tax-paying-and-collecting-agents-amendment-regulations-1997",
  "path": "regulation/5",
  "kind": "regulation",
  "number": "5",
  "heading": "Amendments to the principal Regulations",
  "text": "After regulation 2(2) there shall be added—\n“(3) Unless the context otherwise requires, references in these Regulations to relevant receipts or chargeable receipts include references to manufactured overseas dividends to which, by virtue of regulation 12 of the Manufactured Overseas Dividends Regulations, the provisions of the principal sections relating to collecting agents apply.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/2705/regulation/5",
    "retrieved_at": "2026-10-29T11:42:56.539715+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."
}