UK Statutory Instrument 1993 United Kingdom

The Income Tax (Manufactured Overseas Dividends) Regulations 1993

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3 compliance obligations

What this Act requires

Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.

s.009

Offsetting of tax by overseas dividend manufacturers

  • Pay excess tax to HMRC when offset amounts fall short
s.011

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

  • Pay tax on manufactured overseas dividends and file a return within 30 days
s.014

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

  • Keep records of manufactured overseas dividends paid without tax deduction
Browse 21 other sections — procedural / definitional / commencement
s.001

Citation and commencement

s.002

Interpretation

s.002

Chargeable period

s.002

Tax treatment of manufactured overseas dividends paid in connection with loan relationships

s.003

Prescribed rates of relevant withholding tax

s.004

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

s.005

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

s.005

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

s.005

Chains of payments involving central counterparties

s.006

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

s.006

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

s.007

Disapplication of paragraph 4(3) of Schedule 23A

s.007

Disapplication of paragraph 5 of Schedule 23A

s.008

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

s.009

Offsetting of tax by overseas dividend manufacturers who are not United Kingdom intermediaries

s.009

Entitlement to offsetting

s.010

Matching of dividends and manufactured overseas dividends

s.012

Tax treatment of manufactured overseas dividends representative of foreign dividends

s.013

Further provision relating to manufactured overseas dividends representative of foreign dividends

s.015

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

s.016

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

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