The Manufactured Overseas Dividends (French Indemnity Payments) Regulations 1996

Statutory Instruments

1996 No. 1826

INCOME TAX

The Manufactured Overseas Dividends (French Indemnity Payments) Regulations 1996

Made

12th July 1996

Laid before the House of Commons

15th July 1996

Coming into force

1st August 1996

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

(1)

1988 c. 1. Schedule 23A was inserted by paragraph 1 of Schedule 13 to the Finance Act 1991 (c. 31), and amended by sections 123(2) to (5) and 124 of, and Part V(14) of Schedule 26 to, the Finance Act 1994 (c. 9), section 82(2) and (3) of the Finance Act 1995 (c. 4), and section 159(4) to (8) of, and paragraph 52 of Schedule 14, and Part V(21) of Schedule 41 to, the Finance Act 1996 (c. 8). See the definitions of “prescribed” and “dividend manufacturing regulations” in paragraph 1(1) of Schedule 23A.