| Guvnor

Status: In Force
Penalty ceiling: Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Manufacturer2 Any Person1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Manufacturer — also bound by 502 other Acts

Pressure Equipment (Safety) Regulations 2016 93 duties

Measuring Instruments Regulations 2016 85 duties

Non-Automatic Weighing Instruments Regulations 2016 78 duties

Commission Delegated Regulation (EU) 2017/654 of 19 December 2016 supplementing Regulation (EU) 2016/1628 of the European Parliament and of the Council with regard to technical and general requirements relating to emission limits and type-approval for internal combustion engines for non-road mobile machinery 76 duties

Human Medicines Regulations 2012 75 duties

Any Person — also bound by 2340 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.009 Offsetting of tax by overseas dividend manufacturers Regulated

Pay excess tax to HMRC when offset amounts fall shortManufacturer

s.011 Accounting for tax payable under paragraph 4(2) and (3) of Schedule 23A and these Regulations Regulated

Pay tax on manufactured overseas dividends and file a return within 30 daysAny Person

s.014 Records to be kept in respect of certain manufactured overseas dividends paid without deduction of tax Regulated

Keep records of manufactured overseas dividends paid without tax deductionManufacturer

21 other provisions — procedural and definitional

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

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.

The Income Tax (Manufactured Overseas Dividends) Regulations 1993

Does it bind you?

Other Acts binding the same actors

What it requires