Part 11Manufactured payments and repos
Chapter 2Manufactured payments
Introduction
572Overview of Chapter
This Chapter is about the situation where a person—
a
pays another person an amount which is representative of—
i
dividends on UK shares,
ii
periodical payments of interest on UK securities, or
iii
overseas dividends on overseas securities, and
b
does so under a requirement of an arrangement between them for the transfer of the UK shares, UK securities or overseas securities concerned.