{
  "url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/introduction",
  "json_url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/introduction.json",
  "legislation": "uksi/1992/569",
  "legislation_title": "The Income Tax (Dividend Manufacturing) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "INCOME TAX\nMade 9th March 1992\nLaid before the House of Commons 9th March 1992\nComing into force 22nd March 1992\nThe Treasury, in exercise of the powers conferred on them by section 737(6), (7A) and (7B) of, and by paragraphs 1(1)( and 8 of Schedule 23A to, the Income and Corporation Taxes Act 1988(, hereby make the following Regulations:",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Seethe definitions of “prescribed”, “dividend manufacturing regulations” and “unapproved manufactured payment”."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1988 c. 1; subsection (6) of section 737 was amended by, and subsections (7A) and (7B) were inserted by, section 58(2) of, and paragraph 3 of Schedule 13 to, the Finance Act 1991 (c. 31); Schedule 23A was inserted by section 58(1) of, and paragraph 1 of Schedule 13 to, the Finance Act 1991. Schedule 23A, and section 737 (as amended by section 58(2) of, and paragraph 3 of Schedule 13 to, the Finance Act 1991) were brought into force, so far as these provisions relate to a manufactured dividend on United Kingdom equities, on 26th February 1992 by S.I. 1992/173 (C.3)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/569/introduction",
    "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."
}