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The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2009

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Statutory Instruments

2009 No. 2811

Income Tax

Corporation Tax

The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2009

Made

11 a.m. on 21st October 2009

Laid before the House of Commons

21st October 2009

Coming into force

at 1.15 p.m. on 21st October 2009

The Treasury make the following Regulations in exercise of the powers conferred by paragraphs 8(1) and (1A) of Schedule 23A to the Income and Corporation Taxes Act 1988(1) and sections 582 and 585(1) and (2) of the Income Tax Act 2007(2).

(1)

1988 c. 1; Schedule 23A was inserted by paragraph 1 of Schedule 13 to the Finance Act 1991 (c. 31), paragraph 8(1) was amended by section 159(7) of the Finance Act 1996 (c. 8) and paragraph 13(1) of Schedule 10 to the Finance Act 1997 (c. 16) and paragraph 8(1A) was inserted by section 159(8) of the Finance Act 1996. Paragraphs 8(1) and (1A) were amended by paragraph 238(8) of Schedule 1 to, and Part 1 of Schedule 3 to the Income Tax Act 2007 (c. 3). See paragraph 1(1) of Schedule 23A for the definitions of “dividend manufacturing regulations” and “prescribe”.

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