{
  "url": "https://openlegislation.uk/manufactured-dividends-tax-amendment-regulations-1999/introduction",
  "json_url": "https://openlegislation.uk/manufactured-dividends-tax-amendment-regulations-1999/introduction.json",
  "legislation": "uksi/1999/621",
  "legislation_title": "The Manufactured Dividends (Tax) (Amendment) Regulations 1999",
  "legislation_url": "https://openlegislation.uk/manufactured-dividends-tax-amendment-regulations-1999",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 9th March 1999\nLaid before the House of Commons 9th March 1999\nComing into force 30th March 1999\nThe Treasury, in exercise of the powers conferred on them by paragraphs 1(1) and 8(2A) of Schedule 23A to the Income and Corporation Taxes Act 1988, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1988 c. 1. Schedule 23A was inserted by paragraph 1 of Schedule 13 to the Finance Act 1991 (c. 31) and paragraph 8 of that Schedule was amended by paragraph 13 of Schedule 10 to the Finance Act 1997 (c. 16). See the definition of “dividend manufacturing regulations” in paragraph 1(1) of Schedule 23A."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/621/introduction",
    "retrieved_at": "2026-10-29T10:58:11.128096+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."
}