# Finance Act 1996, Paragraph 38

Extent: E+W+S+N.I.

In section 737(5A) of that Act (relief in respect of manufactured dividends), after “a manufactured dividend” there shall be inserted “ that is not manufactured interest to which section 97 of the Finance Act 1996 applies ”.

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Source: https://www.legislation.gov.uk/ukpga/1996/8/schedule/14/paragraph/38 (the official version)
Page: https://openlegislation.uk/finance-act-1996/schedule-14/paragraph-38
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.