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The Income Tax (Manufactured Dividends) (Tradepoint) Regulations 1995
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Statutory Instruments
1995 No. 2052
INCOME TAX
The Income Tax (Manufactured Dividends) (Tradepoint) Regulations 1995
Made
1st August 1995
Laid before the House of Commons
4th August 1995
Coming into force
25th August 1995
The Treasury, in exercise of the powers conferred on them by section 737(6), (7A) and (7B) of, and paragraphs 1(1) and 8(2) and (3) of Schedule 23A to, the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
(1)
1988 c. 1. Subsection (6) of section 737 was amended, and subsections (7A) and (7B) were inserted, by paragraph 3(6) and (7) of Schedule 13 to the Finance Act 1991 (c. 31), and Schedule 23A was inserted by paragraph 1 of Schedule 13 to the Finance Act 1991.
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