The Manufactured Dividends (Tax) Regulations 1997

1. Introductory Text

2. 1. Citation and commencement

3. 2. Interpretation

4. 3. Chargeable period

5. 4. Accountability for tax

6. 5. Liability for tax where the manufacturer receives the dividend of which the manufactured dividend is representative

7. 6. Accounting for tax by recipients that are United Kingdom resident companies

8. 7. Accounting for tax by persons other than United Kingdom resident companies

9. 8. Returns by persons other than United Kingdom resident companies

10. 9. Set off of tax by companies not resident in the United Kingdom

11. Signature

12. Explanatory Note