Statutory Instruments
INCOME TAX
Made
16th May 1995
Laid before the House of Commons
17th May 1995
Coming into force
7th June 1995
The Treasury, in exercise of the powers conferred on them by paragraphs 1(1) and 4(7) and (7A) of Schedule 23A to the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
1988 c. 1. Schedule 23A was inserted by section 58(2) of, and paragraph 1 of Schedule 13 to, the Finance Act 1991 (c. 31) and was brought into effect, so far as it relates to manufactured overseas dividends on overseas securities, on 21st April 1993 by S.I. 1993/933 (C.17). Sub-paragraph (7A) of paragraph 4 of the Schedule was inserted by section 124 of the Finance Act 1994 (c. 9). See also the definitions of "dividend manufacturing regulations" and "prescribed" in paragraph 1(1) of the Schedule.