[263I Powers about manufactured overseas dividends]
Taxation of Chargeable Gains Act 1992 (1992 c 12) | Legislation

[263I  Powers about manufactured overseas dividends]

[(1)     The Treasury may by regulations make provision as mentioned in subsection (2) about prescribed cases where a person—

[(a)     pays or receives an amount (a “manufactured overseas dividend”) which is representative of an overseas dividend on overseas securities where the payment or receipt is required to be made under an arrangement for the transfer

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