The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2011
1Citation, commencement and effect
2Amendments to the Income Tax (Manufactured Overseas Dividends) Regulations 1993
3Amendment of regulation 2 (interpretation)
4Amendment of regulation 4 (tax treatment of approved manufactured overseas dividends paid to approved United Kingdom intermediaries or approved United Kingdom collecting agents)
5Amendment of regulation 5 (tax treatment of approved manufactured overseas dividends paid to persons resident outside the United Kingdom)
6Amendment of regulation 5A (chains of payments where last payment made to, or for the benefit of, registered pension scheme or is linked solely to pension business)
7Amendment of regulation 7 (disapplication of paragraph 4(3) of Schedule 23A)
8Amendment of regulation 9 (offsetting of tax by overseas dividend manufacturers)
9Amendment of regulation 9A (offsetting of tax by overseas dividend manufacturers who are not United Kingdom intermediaries)
10Amendment of regulation 10 (matching of dividends and manufactured overseas dividends)

2011 No. 1787

Income Tax
Corporation Tax

The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2011

Made

Laid before the House of Commons

Coming into force

The Treasury make the following Regulations in exercise of the powers conferred by sections 585, 586 and 588 of the Income Tax Act 20071 and sections 789, 803 and 804 of the Corporation Tax Act 20102.