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The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 2011

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Statutory Instruments

2011 No. 2503

Income Tax

Corporation Tax

The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 2011

Made

19th October 2011

Laid before the House of Commons

20th October 2011

Coming into force

10th November 2011

The Treasury make the following Regulations in exercise of the powers conferred by sections 585, 586 and 588 of the Income Tax Act 2007(1) and sections 789, 803 and 804 of the Corporation Tax Act 2010(2).

(1)

2007 c. 3, see section 591 for the definition of “prescribed”.

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