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. 5A.Chains of payments where last payment made to, or for benefit of, registered pension scheme or is linked solely to pension business

  10. 5B.Chains of payments involving central counterparties

  11. 6.Retention and record of notices given under regulations 4 to 5B

  12. 6A.Reduction of tax payable under paragraph 4(3) of Schedule 23A

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

  14. 7A.Disapplication of paragraph 5 of Schedule 23A

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

  16. 9.Offsetting of tax by overseas dividend manufacturers

  17. 9ZA.Entitlement to offsetting

  18. 9A.Offsetting of tax by overseas dividend manufacturers who are not United Kingdom intermediaries

  19. 10.Matching of dividends and manufactured overseas dividends

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

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

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

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

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

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

  26. Signature

  27. Explanatory Note