{
  "url": "https://openlegislation.uk/manufactured-overseas-dividends-french-indemnity-payments-regulations-1996",
  "json_url": "https://openlegislation.uk/manufactured-overseas-dividends-french-indemnity-payments-regulations-1996.json",
  "id": "uksi/1996/1826",
  "title": "The Manufactured Overseas Dividends (French Indemnity Payments) Regulations 1996",
  "short_title": "Manufactured Overseas Dividends (French Indemnity Payments) 1996",
  "long_title": "These Regulations make provision for the tax treatment in the United Kingdom of certain manufactured overseas dividends (“French Indemnity payments”). Such payments are required, under the rules of the Society of French Stock Exchanges, to be made in certain circumstances by one of the parties to a transaction for the sale of French equities to the other party by way of compensation for the dividend which the other party did not receive in respect of the equities sold.",
  "citation": "S.I. 1996/1826",
  "type": "uksi",
  "year": "1996",
  "number": "1826",
  "version": "current",
  "date": "1996-07-12",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 2,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/manufactured-overseas-dividends-french-indemnity-payments-regulations-1996/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/manufactured-overseas-dividends-french-indemnity-payments-regulations-1996/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/manufactured-overseas-dividends-french-indemnity-payments-regulations-1996/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Tax treatment of French indemnity payments",
      "url": "https://openlegislation.uk/manufactured-overseas-dividends-french-indemnity-payments-regulations-1996/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Tax treatment of French indemnity payments",
      "url": "https://openlegislation.uk/manufactured-overseas-dividends-french-indemnity-payments-regulations-1996/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/manufactured-overseas-dividends-french-indemnity-payments-regulations-1996/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/manufactured-overseas-dividends-french-indemnity-payments-regulations-1996/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "affected_provisions": "regs.3(2)(a),4(2)(a)",
      "affecting": "uksi/1996/2642",
      "affecting_title": "The Manufactured Overseas Dividends (French Indemnity Payments) (Amendment) Regulations 1996",
      "affecting_provisions": "reg.2"
    },
    {
      "type": "substituted for reg. 2(3)",
      "affected_provisions": "reg. 2(3)-(6)",
      "affecting": "uksi/2007/2484",
      "affecting_title": "The Sale and Repurchase of Securities (Amendment of Instruments) Order 2007",
      "affecting_provisions": "art. 2(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": [
        "schedule/23A/paragraph/1",
        "schedule/23A/paragraph/8"
      ]
    }
  ],
  "changes_made_to": 2,
  "changes_made_to_url": "https://openlegislation.uk/manufactured-overseas-dividends-french-indemnity-payments-regulations-1996/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/manufactured-overseas-dividends-french-indemnity-payments-regulations-1996/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/manufactured-overseas-dividends-french-indemnity-payments-regulations-1996/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1826",
    "retrieved_at": "2026-10-29T12:39:07.589899+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."
}