Part 11Manufactured payments and repos
Chapter 2Manufactured payments
Special cases
585Power to deal with other special cases
1
The Treasury may by regulations make provision about—
a
such manufactured dividends, manufactured interest or manufactured overseas dividends as may be prescribed,
b
such persons who receive, or become entitled to receive, manufactured dividends, manufactured interest or manufactured overseas dividends as may be prescribed, or
c
such payers of manufactured dividends, manufactured interest or manufactured overseas dividends as may be prescribed.
2
The provision which may be made is for any prescribed manufactured dividend, manufactured interest, manufactured overseas dividend or person to be treated, in prescribed circumstances, otherwise than as mentioned in—
a
sections 572 to 582 (main rules about manufactured payments), or
b
Chapter 9 of Part 15 (deduction of income tax at source: manufactured payments),
for any prescribed income tax purposes.