{
  "url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-10",
  "json_url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-10.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": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Prescribed recognised clearing house and circumstances for the purposes of sub-paragraph (iii)",
  "text": "For the purposes of sub-paragraph (iii) this regulation prescribes—\n(a) The London Clearing House Limited as a recognised clearing house; and\n(b) circumstances where the manufactured dividend is paid by The London Clearing House Limited in relation to its clearing function for LIFFE as circumstances where a manufactured dividend shall be excepted from paragraph (b) by virtue of sub-paragraph (iii).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/569/regulation/10",
    "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."
}