- Latest available (Revised)
- Original (As made)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
You are here:
- 1996 No. 2643
- Introduction
What Version
Opening Options
Status:
This is the original version (as it was originally made). UK Statutory Instruments are not carried in their revised form on this site.
Statutory Instruments
1996 No. 2643
INCOME TAX
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
Made
16th October 1996
Laid before the House of Commons
16th October 1996
Coming into force
6th November 1996
The Treasury, in exercise of the powers conferred on them by paragraphs 1(1), 4(3B) and (6) to (8), and 8 of Schedule 23A to the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
(1)
1988 c. 1. Schedule 23A was inserted by paragraph 1 of Schedule 13 to the Finance Act 1991 (c. 31) and amended by sections 123(2) to (5) and 124 of, and Part V (14) of Schedule 26 to, the Finance Act 1994 (c. 9), by section 82(3) of the Finance Act 1995 (c. 4), and by section 159(4) to (8) of, and paragraph 28(2) of Schedule 7, paragraph 52(4) and (5) of Schedule 14, paragraph 7 of Schedule 29, and Part V (21) of Schedule 41, to the Finance Act 1996 (c. 8).
Options/Help
Print Options
Print The Whole Instrument
Print This Introductory Text only
Legislation is available in different versions:
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Opening Options
Different options to open legislation in order to view more content on screen at once