{
  "url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992",
  "json_url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992.json",
  "id": "uksi/1992/569",
  "title": "The Income Tax (Dividend Manufacturing) Regulations 1992",
  "short_title": "Income Tax (Dividend Manufacturing) 1992",
  "long_title": "These Regulations, which come into force on 22nd March 1992, are made under provisions in section 737 of, and Schedule 23A to, the Income and Corporation Taxes Act 1988 (“section 737” and “Schedule 23A” respectively). Section 737 was amended by, and Schedule 23A was inserted by, section 58 of, and Schedule 13 to, the Finance Act 1991.",
  "citation": "S.I. 1992/569",
  "type": "uksi",
  "year": "1992",
  "number": "569",
  "version": "current",
  "date": "1992-03-09",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "GENERAL",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
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      "number": "1",
      "heading": "Citation and commencement",
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      "extent": null,
      "status": null,
      "parent": "part/I"
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    {
      "path": "regulation/2",
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      "number": "2",
      "heading": "Interpretation",
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      "extent": null,
      "status": null,
      "parent": "part/I"
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      "heading": "Introductory",
      "url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-3",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Overall scope of these Regulations",
      "url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-4",
      "extent": null,
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/II",
      "kind": "part",
      "number": "II",
      "heading": "PRESCRIPTION OF MATTERS FOR THE PURPOSES OF THE DEFINITION OF “UNAPPROVED MANUFACTURED PAYMENT”",
      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
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      "path": "regulation/5",
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      "heading": "Interpretation of Part II",
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      "extent": null,
      "status": null,
      "parent": "part/II"
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    {
      "path": "regulation/6",
      "kind": "regulation",
      "number": "6",
      "heading": "Prescribed persons for the purposes of sub-paragraph (ii)",
      "url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-6",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Prescribed circumstances for the purposes of sub-paragraph (ii)",
      "url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-7",
      "extent": null,
      "status": null,
      "parent": "part/II"
    },
    {
      "path": "regulation/8",
      "kind": "regulation",
      "number": "8",
      "heading": "Meaning of the Maxlong limit and the Maxshort limit",
      "url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-8",
      "extent": null,
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      "parent": "part/II"
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    {
      "path": "regulation/9",
      "kind": "regulation",
      "number": "9",
      "heading": "Meaning of the Deltapluslong limit and the Deltaplusshort limit",
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      "extent": null,
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      "parent": "part/II"
    },
    {
      "path": "regulation/10",
      "kind": "regulation",
      "number": "10",
      "heading": "Prescribed recognised clearing house and circumstances for the purposes of sub-paragraph (iii)",
      "url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-10",
      "extent": null,
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      "parent": "part/II"
    },
    {
      "path": "part/III",
      "kind": "part",
      "number": "III",
      "heading": "MODIFICATIONS OF SECTION 737",
      "url": null,
      "extent": null,
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      "parent": null
    },
    {
      "path": "regulation/11",
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      "number": "11",
      "heading": "Interpretation of Part III",
      "url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-11",
      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/12",
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      "number": "12",
      "heading": "Prescribed persons for the purposes of subsection (7A)",
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      "extent": null,
      "status": null,
      "parent": "part/III"
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    {
      "path": "regulation/13",
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      "heading": "Modifications of section 737(1)",
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      "extent": null,
      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/14",
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    },
    {
      "path": "part/IV",
      "kind": "part",
      "number": "IV",
      "heading": "ADMINISTRATIVE ARRANGEMENTS RELATING TO SCHEDULE 23A",
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    },
    {
      "path": "regulation/15",
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      "number": "15",
      "heading": "Interpretation of Part IV",
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      "extent": null,
      "status": null,
      "parent": "part/IV"
    },
    {
      "path": "regulation/16",
      "kind": "regulation",
      "number": "16",
      "heading": "Provision of information relating to approved manufactured payments in certain cases",
      "url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-16",
      "extent": null,
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    },
    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Inclusion of information relating to manufactured payments in corporate returns",
      "url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-17",
      "extent": null,
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      "path": "regulation/18",
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      "heading": "Information about transactions carried on by qualifying persons",
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      "extent": null,
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      "path": "part/V",
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      "number": "V",
      "heading": "ADMINISTRATIVE ARRANGEMENTS RELATING TO SECTION 737",
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      "heading": "Accounting for tax chargeable where regulation 13 applies",
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      "extent": null,
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    }
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      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/1997/987",
      "affecting_title": "The Stock Lending and Manufactured Payments (Revocations and Amendments) Regulations 1997",
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  "made_under": [
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      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/569",
    "retrieved_at": "2026-10-29T14:26:44.778840+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}