The Income Tax (Manufactured Overseas Dividends) Regulations 1993

Statutory Instruments

1993 No. 2004

INCOME TAX

The Income Tax (Manufactured Overseas Dividends) Regulations 1993

Made

9th August 1993

Laid before the House of Commons

9th August 1993

Coming into force

1st October 1993

The Treasury, in exercise of the powers conferred on them by paragraphs 1(1)(1), 4(6) to (8) and 8 of Schedule 23A to the Income and Corporation Taxes Act 1988(2), hereby make the following Regulations:–

(1)

See the definitions of “dividend manufacturing regulations” and “prescribed”.

(2)

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 dividends on United Kingdom equities, on 26th February 1992 by S.I. 1992/173 (C.3); so far as it relates to manufactured interest on United Kingdom securities, on 30th June 1992 by S.I. 1992/1346 (C.44); and so far as it relates to manufactured overseas dividends on overseas securities, on 21st April 1993 by S.I. 1993/933 (C.17).