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The Income Tax (Manufactured Overseas Dividends) Regulations 1993
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- UK Statutory Instruments
- 1993 No. 2004
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4.Tax treatment of approved manufactured overseas dividends paid to approved United Kingdom intermediaries or approved United Kingdom collecting agents
5.Tax treatment of approved manufactured overseas dividends paid to persons resident outside the United Kingdom
6.Retention and record of notices given under regulations 4 and 5
8.Tax treatment of manufactured overseas dividends to which regulations 4, 5 and 7 apply – further provision
10.Matching of dividends and manufactured overseas dividends
11.Accounting for tax payable under paragraph 4(2) and (3) of Schedule 23A and these Regulations
12.Tax treatment of manufactured overseas dividends representative of foreign dividends
13.Further provision relating to manufactured overseas dividends representative of foreign dividends
14.Records to be kept in respect of certain manufactured overseas dividends paid without deduction of tax
15.Issue of vouchers in respect of manufactured overseas dividends paid under deduction of tax
16.Modifications of section 21 of the Management Act in relation to approved United Kingdom intermediaries and approved United Kingdom collecting agents
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