The Income Tax (Manufactured Interest) Regulations 1992

1. Introductory Text

2. PART I GENERAL

   1. 1. Citation and commencement

   2. 2. Interpretation

   3. 3. Introductory

   4. 4. Scope of the Regulations

3. PART II MODIFICATION OF PARAGRAPH 3(2) OF SCHEDULE 23A

   1. 5. Tax treatment of certain manufactured interest

4. PART III ADMINISTRATIVE ARRANGEMENTS RELATING TO SCHEDULE 23A

   1. 6. Interpretation of Part III

   2. 7. Inclusion of information relating to manufactured payments in returns by companies resident in the United Kingdom

   3. 8. Provision of information relating to manufactured payments by companies resident in the United Kingdom

   4. 9. Modifications of section 21 of the Management Act in relation to qualifying persons

5. PART IV ADMINISTRATIVE ARRANGEMENTS RELATING TO

   1. SECTION 737

      1. 10. Interpretation of Part IV

      2. 11. Provision of information relating to payments of manufactured dividends by dividend manufacturers

      3. 12. Modifications of section 21 of the Management Act in relation to qualifying dividend manufacturers

6. PART V MODIFICATIONS OF SECTION 737 AND SCHEDULE 16 TO THE TAXES ACT

   1. 13. Interpretation of Part V

   2. 14. Modifications of section 737 and Schedule 16 to the Taxes Act

7. Signature

8. Explanatory Note