The Manufactured Dividends (Tax) Regulations 1997
1Citation and commencement
2Interpretation
3Chargeable period
4Accountability for tax
5Liability for tax where the manufacturer receives the dividend of which the manufactured dividend is representative
6Accounting for tax by recipients that are United Kingdom resident companies
7Accounting for tax by persons other than United Kingdom resident companies
8Returns by persons other than United Kingdom resident companies
9Set off of tax by companies not resident in the United Kingdom

1997 No. 993

INCOME TAX

The Manufactured Dividends (Tax) Regulations 1997

Made

Laid before the House of Commons

Coming into force

The Treasury, in exercise of the powers conferred on them by paragraphs 1(1), 2(3) to (5) and 8(1) and (2) to (4) of Schedule 23A to the Income and Corporation Taxes Act 19881, hereby make the following Regulations: