Part 11Manufactured payments and repos
Chapter 2Manufactured payments
Introduction
F1572Overview of Chapter
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F1572AMeaning of “avoidance arrangements”
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Manufactured interest on UK securities
F1578Manufactured interest on UK securities
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F1579Allowable deductions...
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F1580Allowable deductions: restriction on double counting
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Manufactured overseas dividends
F1581Manufactured overseas dividends
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F1581AAvoidance arrangements
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F1582Powers about manufactured overseas dividends
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Special cases
F1583Manufactured payments exceeding underlying payments
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F1584Manufactured payments less than underlying payments
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F1585Power to deal with other special cases
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General regulation-making powers
F1586Powers about administrative provisions
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F1587Power for manufactured payments to be eligible for relief
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F1588Regulation-making powers: general
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Interpretation
F1589Meaning of “gross amount”: interest and manufactured overseas dividends
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F1590Meaning of “relevant withholding tax”
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F1591Interpretation of other terms used in Chapter
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