- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
There are outstanding changes not yet made by the legislation.gov.uk editorial team to The Income Tax (Manufactured Overseas Dividends) Regulations 1993. Those changes will be listed when you open the content using the Table of Contents below. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the affected provisions when you open the content using the Table of Contents below.
Whole provisions yet to be inserted into this Instrument (including any effects on those provisions):
4.Tax treatment of approved manufactured overseas dividends paid to approved United Kingdom intermediaries or approved United Kingdom collecting agents
5.Tax treatment of approved manufactured overseas dividends paid to persons resident outside the United Kingdom
6.Retention and record of notices given under regulations 4 and 5
8.Tax treatment of manufactured overseas dividends to which regulations 4, 5 and 7 apply – further provision
10.Matching of dividends and manufactured overseas dividends
11.Accounting for tax payable under paragraph 4(2) and (3) of Schedule 23A and these Regulations
12.Tax treatment of manufactured overseas dividends representative of foreign dividends
13.Further provision relating to manufactured overseas dividends representative of foreign dividends
14.Records to be kept in respect of certain manufactured overseas dividends paid without deduction of tax
15.Issue of vouchers in respect of manufactured overseas dividends paid under deduction of tax
16.Modifications of section 21 of the Management Act in relation to approved United Kingdom intermediaries and approved United Kingdom collecting agents
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