{
  "url": "https://openlegislation.uk/manufactured-dividends-tax-regulations-1997",
  "json_url": "https://openlegislation.uk/manufactured-dividends-tax-regulations-1997.json",
  "id": "uksi/1997/993",
  "title": "The Manufactured Dividends (Tax) Regulations 1997",
  "short_title": "Manufactured Dividends (Tax) 1997",
  "long_title": "These Regulations make provision for accounting for tax in relation to manufactured dividends on United Kingdom equities other than manufactured dividends paid by companies resident in the United Kingdom.",
  "citation": "S.I. 1997/993",
  "type": "uksi",
  "year": "1997",
  "number": "993",
  "version": "current",
  "date": "1997-03-20",
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  "unapplied_effects": 2,
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      "heading": "Introductory text",
      "url": "https://openlegislation.uk/manufactured-dividends-tax-regulations-1997/introduction",
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    },
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    },
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      "heading": "Liability for tax where the manufacturer receives the dividend of which the manufactured dividend is representative",
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    },
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    }
  ],
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  "outstanding_effects": [
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      "type": "amended",
      "affected_provisions": "reg.2",
      "affecting": "uksi/1999/621",
      "affecting_title": "The Manufactured Dividends (Tax) (Amendment) Regulations 1999",
      "affecting_provisions": "reg.2"
    },
    {
      "type": "revoked",
      "affected_provisions": "reg. 2(3)(a)",
      "affecting": "uksi/2006/3271",
      "affecting_title": "The Overseas Life Insurance Companies Regulations 2006",
      "affecting_provisions": "reg. 43(2) Sch. Pt. 2"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
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        "schedule/23A/paragraph/2",
        "schedule/23A/paragraph/8"
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  "changes_made_to": 2,
  "changes_made_to_url": "https://openlegislation.uk/manufactured-dividends-tax-regulations-1997/changes.json",
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  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/manufactured-dividends-tax-regulations-1997/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/993",
    "retrieved_at": "2026-10-29T12:10:25.555207+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."
}