{
  "url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-15",
  "json_url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-15.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/15",
  "kind": "regulation",
  "number": "15",
  "heading": "Interpretation of Part IV",
  "text": "In this part of these Regulations—\n“manufactured dividend” shall be construed in accordance with paragraph 2 of Schedule 23A;\n“unapproved manufactured payment” has the meaning given in sub-paragraph (1) of paragraph 1 of Schedule 23A, and in Part II of these Regulations;\n“approved manufactured payment” means a manufactured dividend which is not an unapproved manufactured payment;\n“qualifying person” means a person able to pay an approved manufactured payment.",
  "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/15",
    "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."
}