{
  "url": "https://openlegislation.uk/manufactured-dividends-tax-regulations-1997/introduction",
  "json_url": "https://openlegislation.uk/manufactured-dividends-tax-regulations-1997/introduction.json",
  "legislation": "uksi/1997/993",
  "legislation_title": "The Manufactured Dividends (Tax) Regulations 1997",
  "legislation_url": "https://openlegislation.uk/manufactured-dividends-tax-regulations-1997",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 20th March 1997\nLaid before the House of Commons 20th March 1997\nComing into force 1st July 1997\nThe Treasury, in exercise of the powers conferred on them by paragraphs 1(1), 2(3) to (5) and 8(1) and (2) to (4) 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). Paragraph 2 of Schedule 23A was substituted by paragraph 10(1) of Schedule 10 to the Finance Act 1997 (c. 16), and paragraph 8 of Schedule 23A was amended by section 159(7) and (8) of the Finance Act 1996 (c. 8) and by paragraph 13 of Schedule 10 to the Finance Act 1997. 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/1997/993/introduction",
    "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."
}