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Finance Act 1991

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This is the original version (as it was originally enacted).

58Manufactured dividends and interest

(1)After section 736 of the Taxes Act 1988 there shall be inserted—

“736AManufactured dividends and interest

Schedule 23A to this Act shall have effect in relation to certain cases where under a contract or other arrangements for the transfer of shares or other securities a person is required to pay to the other party an amount representative of a dividend or payment of interest on the securities.”

(2)The enactments mentioned in Schedule 13 to this Act shall have effect with the amendments there specified.

(3)This section shall have effect in relation to payments made on or after such day as the Treasury may specify for this purpose by regulations made by statutory instrument and different days may be so appointed for different provisions or different purposes.

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