# The Income Tax (Dividend Manufacturing) Regulations 1992, Regulation 16: Provision of information relating to approved manufactured payments in certain cases


Where a qualifying person pays an approved manufactured payment to another qualifying person (“the recipient”) subsection (3) of section 234 of the Taxes Act shall not apply unless the recipient requires a statement in writing as mentioned in that subsection.

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Source: https://www.legislation.gov.uk/uksi/1992/569/regulation/16 (the official version)
Page: https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-16
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.