# The Income Tax (Dividend Manufacturing) Regulations 1992, Regulation 10: Prescribed recognised clearing house and circumstances for the purposes of sub-paragraph (iii)


For the purposes of sub-paragraph (iii) this regulation prescribes—
(a) The London Clearing House Limited as a recognised clearing house; and
(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).

---
Source: https://www.legislation.gov.uk/uksi/1992/569/regulation/10 (the official version)
Page: https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.