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The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2001
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Statutory Instruments
2001 No. 403
INCOME TAX
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2001
Made
15th February 2001
Laid before the House of Commons
16th February 2001
Coming into force
9th March 2001
The Treasury, in exercise of the powers conferred upon them by paragraphs 1(1) 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). Paragraph 1(1) of Schedule 23A is cited for the definitions of “dividend manufacturing regulations” and “prescribed”. Paragraph 8 of Schedule 23A was amended by section 159(7) and (8) of the Finance Act 1996 (c. 8) and paragraph 13 of Schedule 10 to the Finance Act 1997 (c. 16).
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