# The Manufactured Dividends (Tax) Regulations 1997, Introduction: Introductory text


INCOME TAX
Made 20th March 1997
Laid before the House of Commons 20th March 1997
Coming into force 1st July 1997
The 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:

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Source: https://www.legislation.gov.uk/uksi/1997/993/introduction (the official version)
Page: https://openlegislation.uk/manufactured-dividends-tax-regulations-1997/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.