http://www.legislation.gov.uk/uksi/1993/2004/contents
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
Income tax
Partnership working
INCOME TAX
2023-02-10
Statute Law Database
1993-08-09
These Regulations, which come into force on 1st October 1993, are made under provisions in Schedule 23A to the Income and Corporation Taxes Act 1988 (“Schedule 23A”). Schedule 23A was inserted by section 58 of, and Schedule 13 to, the Finance Act 1991. The Regulations contain provisions which apply to manufactured overseas dividends in respect of overseas securities as those terms are defined in Schedule 23A.
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 2(1)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 3(1)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 2(1)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 3(2)(a)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 2(1)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 3(2)(b)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 2(2)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 3(3)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 2B
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 4
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 4(4)(aa)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 5
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 5(2)(b)(ii)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 6(a)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 5(2)(b)(ii)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 6(b)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 6A
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 7
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 7(2)(e) and word
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 8(a)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 7(3A)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 8(b)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 7A
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 9
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9(1)-(1B)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 10(a)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9(2)(aa)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 10(b)(i)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9(2)(b)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 10(b)(ii)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9(3)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 10(c)(i)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9(3)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 10(c)(ii)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9(4)(a)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 10(d)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9(4)(b)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 10(d)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9(4A)(b)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 10(e)(i)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9(4A)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 10(e)(ii)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9(5)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 10(f)(i)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9(6)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 10(f)(i)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9(5)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 10(f)(ii)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9(6)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 10(f)(ii)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9(7)(a)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 10(g)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9(8)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 10(h)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 10(1)(a)(iii)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 11(a)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 10(2)
(3)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 11(b)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 10(4)(a)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 11(c)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 12(1)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 12(a)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 12(2)(a)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 12(b)(i)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 12(2)(a)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 12(b)(ii)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 12(3)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 12(c)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 13
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 13
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 15(1)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 14(a)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 15(2)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1996
reg. 14(b)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 2
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996
reg. 3(a)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 2
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996
reg. 3(b)(i)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 2
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996
reg. 3(b)(ii)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 2
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996
reg. 3(c)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 2
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996
reg. 3(d)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 4
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996
reg. 4(a)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 4
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996
reg. 4(b)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 5
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996
reg. 4(a)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 5
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996
reg. 4(b)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 7
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996
reg. 4(a)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 7
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996
reg. 4(b)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9(2)(c) and word
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996
reg. 5
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 11(1)(d)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996
reg. 6(a)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 11(2)(a)(i)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996
reg. 6(a)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 11(2)(c)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996
reg. 6(a)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 11(2)(a)(ii)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996
reg. 6(b)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 12(1)(a)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996
reg. 7(a)(i)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 12(1)(b)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996
reg. 7(a)(ii)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 12(1)(c) and word
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996
reg. 7(a)(iii)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 12(2)(a)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996
reg. 7(b)(i)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 12(2)(b)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996
reg. 7(b)(ii)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 13(1)(a)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996
reg. 8(a)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 13(2)(a)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996
reg. 8(b)(i)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 13(2)(b)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996
reg. 8(b)(ii)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 16
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1996
reg. 9
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 2(1)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2011
reg. 3(2)
reg. 1(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 2(1)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2011
reg. 3(3)
reg. 1(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 4(2)(a)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2011
reg. 4(a)
reg. 1(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 4(2)(c) and word
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2011
reg. 4(b)
reg. 1(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 5(2)(b)(ii)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2011
reg. 5(a)
reg. 1(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 5(2)(b)(iv) and word
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2011
reg. 5(b)
reg. 1(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 5A(1)(b)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2011
reg. 6(2)
reg. 1(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 5A(5A)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2011
reg. 6(3)
reg. 1(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 7(2)(c)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2011
reg. 7(a)
reg. 1(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 7(2)(ca)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2011
reg. 7(b)
reg. 1(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9(1A)(a)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2011
reg. 8(a)
reg. 1(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9(1A)(b)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2011
reg. 8(b)
reg. 1(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9A(1)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2011
reg. 9
reg. 1(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 10(1A)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2011
reg. 10
reg. 1(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 5(2)(b)(iii)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 2011
reg. 3
reg. 1(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 5A(5)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 2011
reg. 4(2)
reg. 1(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 5A(6)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 2011
reg. 4(3)
reg. 1(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 5B
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 2011
reg. 5
reg. 1(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 6 heading
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 2011
reg. 6(2)
reg. 1(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 6(1)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 2011
reg. 6(3)
reg. 1(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 10(2)-(4)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 2011
reg. 7
reg. 1(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 15(1)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 2011
reg. 8(2)
reg. 1(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 15(2)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 2011
reg. 8(3)
reg. 1(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 2
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 3
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 4
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 5
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 6
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 7
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 8
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 10
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 11
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 12
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 13
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 14
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 15
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 16
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg 2 defn(s)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2003
regs 2
3(1)
3(2)(a)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg 2 defn(s)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2003
regs 2
3(1)
3(2)(b)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg 2 defn(s)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2003
regs 2
3(1)
3(2)(c)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg 2
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2003
regs 2
3(1)
(3)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg 3
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2003
regs 2
4(1)
(3)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg 3
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2003
regs 2
4(1)
(2)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg 4
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2003
regs 2
5
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg 5
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2003
regs 2
6
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg 6
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2003
regs 2
7
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg 7
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2003
regs 2
8(a)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg 7
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2003
regs 2
8(b)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg 8
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2003
regs 2
9
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg 9A
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2003
regs 2
10
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg 10
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2003
regs 2
11
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg 14
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2003
regs 2
12
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 6(4A)
The Income and Corporation Taxes (Electronic Certificates of Deduction of Tax and Tax Credit) Regulations 2003
reg. 5(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 7(4A)
The Income and Corporation Taxes (Electronic Certificates of Deduction of Tax and Tax Credit) Regulations 2003
reg. 5(3)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 14(3A)
The Income and Corporation Taxes (Electronic Certificates of Deduction of Tax and Tax Credit) Regulations 2003
reg. 5(4)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 2(1)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2010
reg. 3
reg. 1(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 6A(6)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2010
reg. 4
reg. 1(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9(1)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2010
reg. 5(2)
reg. 1(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9(4B)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2010
reg. 5(3)
reg. 1(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9ZA
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2010
reg. 6
reg. 1(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9A(2C)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2010
reg. 7
reg. 1(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 2
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1995
reg. 3
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 2A
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1995
reg. 4
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9(2)(aa)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1995
reg. 5(a)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9(4A)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1995
reg. 5(b)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 10(1)(a)(i)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1995
reg. 6(a)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 10(1)(a)(iii)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1995
reg. 6(b)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 2A(1)(b)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1997
reg. 3(a)(i)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 2A(1)(c)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1997
reg. 3(a)(ii)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 2A(3)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1997
reg. 3(b)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 4(2)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1997
reg. 4
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 7(3A)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1997
reg. 5
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9(4A)-(4C)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1997
reg. 6
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9A
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1997
reg. 7
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 10(1)(a)(iii)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1997
reg. 8
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 11(2)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 1997
reg. 9(1)
reg. 9(2)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 3(1)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2007
reg. 3(2)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 3(5)
(6)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2007
reg. 3(3)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 5A
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2007
reg. 4
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 7(3A)-(3E)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2007
reg. 5
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9(4B)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2007
reg. 6
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 9(2A)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2007
reg. 7
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 10(1)(b)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2007
reg. 8
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 2B(1)
The Stock Lending and Manufactured Payments (Revocations and Amendments) Regulations 1997
reg. 8(2)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 7A
The Stock Lending and Manufactured Payments (Revocations and Amendments) Regulations 1997
reg. 8(3)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 16
The Stock Lending and Manufactured Payments (Revocations and Amendments) Regulations 1997
reg. 8(4)
reg. 8(5)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 5B(6)
The Financial Services and Markets Act 2000 (Over the Counter Derivatives, Central Counterparties and Trade Repositories) Regulations 2013
reg. 31(2)(a)
regs. 52-58
reg. 1(2)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 5B(6)
The Financial Services and Markets Act 2000 (Over the Counter Derivatives, Central Counterparties and Trade Repositories) Regulations 2013
reg. 31(2)(b)
regs. 52-58
reg. 1(2)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 5B(6)
The Financial Services and Markets Act 2000 (Over the Counter Derivatives, Central Counterparties and Trade Repositories) Regulations 2013
reg. 31(2)(c)
regs. 52-58
reg. 1(2)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 4(1)(c)
The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004
Sch.
para. 73(2)
art. 1(2)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 5(1A)
The Finance Act 2004, Sections 38 to 40 and 45 and Schedule 6 (Consequential Amendment of Enactments) Order 2004
Sch.
para. 73(3)
art. 1(2)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 12(2)(a)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1997
reg. 2(a)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 12(3)
The Income Tax (Manufactured Overseas Dividends) (Amendment No. 2) Regulations 1997
reg. 2(b)
reg. 1
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 5B(6)
The Investment Exchanges, Clearing Houses and Central Securities Depositories (Amendment) (EU Exit) Regulations 2019
reg. 23(a)
reg. 1(3)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 5B(6)
The Investment Exchanges, Clearing Houses and Central Securities Depositories (Amendment) (EU Exit) Regulations 2019
reg. 23(b)
reg. 1(3)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 2(1)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2001
reg. 2(2)
reg. 1(1)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 5B(6)
The Financial Services and Markets Act 2000 (Markets in Financial Instruments) Regulations 2017
Sch. 5
para. 1
reg. 7
reg. 1(2)
(3)
(4)
(6)
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
reg. 7(3A)-(3E)
The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2009
reg. 2
reg. 1
1993 No. 2004
INCOME TAX
The Income Tax (Manufactured Overseas Dividends) Regulations 1993
Made
Laid before the House of Commons
Coming into force