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 and sections 582 and 585(1) and (2) of the Income Tax Act 2007.
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”.
2007 c. 3.