The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2009

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Statutory Instrument

The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2009

Citation

S.I. 2009/2811

As at

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Sections

Source

legislation.gov.uk (The National Archives)

View on legislation.gov.uk

Section 1Citation, commencement and effect

These Regulations may be cited as the Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2009, shall come into force at 1.15 p.m. on 21st October 2009, and shall have effect in relation to manufactured overseas dividends made or treated as made on or after 1.15 p.m. on that day.

Section 2Amendment of the Income Tax (Manufactured Overseas Dividends) Regulations 1993

(1) The Income Tax (Manufactured Overseas Dividends) Regulations 1993 are amended as follows.

(2) In regulation 7 (disapplication of paragraph 4(3) of Schedule 23A ) omit paragraphs (3A) to (3E).

2 sections

Cite this legislation

The Income Tax (Manufactured Overseas Dividends) (Amendment) Regulations 2009 (legislation.gov.uk, OGL v3.0). Retrieved via LawPlayer, https://lawplayer.com/uk/act/uksi-2009-2811

Contains public sector information licensed under the Open Government Licence v3.0.

OGL-3

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