{
  "url": "https://openlegislation.uk/manufactured-overseas-dividends-french-indemnity-payments-amendment-regulations-1996/note",
  "json_url": "https://openlegislation.uk/manufactured-overseas-dividends-french-indemnity-payments-amendment-regulations-1996/note.json",
  "legislation": "uksi/1996/2642",
  "legislation_title": "The Manufactured Overseas Dividends (French Indemnity Payments) (Amendment) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/manufactured-overseas-dividends-french-indemnity-payments-amendment-regulations-1996",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations amend the Manufactured Overseas Dividends (French Indemnity Payments) Regulations 1996 (S.I. 1996/1826) by omitting from regulations 3 and 4 references to paragraph 5 of Schedule 23A to the Income and Corporation Taxes Act 1988 (“Schedule 23A”). The amendments made are in consequence of the disapplication of paragraph 5 of Schedule 23A in relation to manufactured overseas dividends by the Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996 (S.I. 1996/2643).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/2642/note",
    "retrieved_at": "2026-10-29T12:33:47.878885+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."
}