The Income Tax (Dividend Manufacturing) Regulations 1992

1. Introductory Text

2. PART I GENERAL

   1. 1. Citation and commencement

   2. 2. Interpretation

   3. 3. Introductory

   4. 4. Overall scope of these Regulations

3. PART II PRESCRIPTION OF MATTERS FOR THE PURPOSES OF THE DEFINITION OF “UNAPPROVED MANUFACTURED PAYMENT”

   1. 5. Interpretation of Part II

   2. 6. Prescribed persons for the purposes of sub-paragraph (ii)

   3. 7. Prescribed circumstances for the purposes of sub-paragraph (ii)

   4. 8. Meaning of the Maxlong limit and the Maxshort limit

   5. 9. Meaning of the Deltapluslong limit and the Deltaplusshort limit

   6. 10. Prescribed recognised clearing house and circumstances for the purposes of sub-paragraph (iii)

4. PART III MODIFICATIONS OF SECTION 737

   1. 11. Interpretation of Part III

   2. 12. Prescribed persons for the purposes of subsection (7A)

   3. 13. Modifications of section 737(1)

   4. 14. Modifications of section 737(5A)

5. PART IV ADMINISTRATIVE ARRANGEMENTS RELATING TO SCHEDULE 23A

   1. 15. Interpretation of Part IV

   2. 16. Provision of information relating to approved manufactured payments in certain cases

   3. 17. Inclusion of information relating to manufactured payments in corporate returns

   4. 18. Information about transactions carried on by qualifying persons

6. PART V ADMINISTRATIVE ARRANGEMENTS RELATING TO SECTION 737

   1. 19. Interpretation of Part V

   2. 20. Accounting for tax chargeable where regulation 13 applies

   3. 21. Provision of information relating to payments of manufactured dividends

   4. 22. Information about transactions carried on by certain persons

   5. 23. Treatment of tax taken into account under regulation 13

7. Signature

8. Explanatory Note