The Income Tax (Manufactured Overseas Dividends) Regulations 1993

  1. Introductory Text

  2. 1.Citation and commencement

  3. 2.Interpretation

  4. 2A.Chargeable period

  5. 2B.Tax treatment of manufactured overseas dividends paid in connection with loan relationships

  6. 3.Prescribed rates of relevant withholding tax

  7. 4.Tax treatment of approved manufactured overseas dividends paid to approved United Kingdom intermediaries or approved United Kingdom collecting agents

  8. 5.Tax treatment of approved manufactured overseas dividends paid to persons resident outside the United Kingdom

  9. 6.Retention and record of notices given under regulations 4 and 5

  10. 6A.Reduction of tax payable under paragraph 4(3) of Schedule 23A

  11. 7.Disapplication of paragraph 4(3) of Schedule 23A

  12. 7A.Disapplication of paragraph 5 of Schedule 23A

  13. 8.Tax treatment of manufactured overseas dividends to which regulations 4, 5 and 7 apply – further provision

  14. 9.Offsetting of tax by overseas dividend manufacturers

  15. 9A.Offsetting of tax by overseas dividend manufacturers who are not United Kingdom intermediaries

  16. 10.Matching of dividends and manufactured overseas dividends

  17. 11.Accounting for tax payable under paragraph 4(2) and (3) of Schedule 23A and these Regulations

  18. 12.Tax treatment of manufactured overseas dividends representative of foreign dividends

  19. 13.Further provision relating to manufactured overseas dividends representative of foreign dividends

  20. 14.Records to be kept in respect of certain manufactured overseas dividends paid without deduction of tax

  21. 15.Issue of vouchers in respect of manufactured overseas dividends paid under deduction of tax

  22. 16.Modifications of section 21 of the Management Act in relation to overseas dividend manufacturers

  23. Signature

  24. Explanatory Note