# The Income Tax (Dividend Manufacturing) Regulations 1992, Regulation 12: Prescribed persons for the purposes of subsection (7A)


For the purposes of paragraph (b) of subsection (7A) this regulation prescribes—
(a) a member who buys and sells options to buy or sell quoted United Kingdom equities as a class or description of member;
(b) LIFFE (A & M) as a recognised investment exchange;
(c) a market maker as defined in sub-paragraph (1) of paragraph 1 of Schedule 23A as a class or description of member; and
(d) the London Stock Exchange as a recognised investment exchange.

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Source: https://www.legislation.gov.uk/uksi/1992/569/regulation/12 (the official version)
Page: https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.