# The Income Tax (Dividend Manufacturing) Regulations 1992, Regulation 17: Inclusion of information relating to manufactured payments in corporate returns


In a return under Schedule 13 to the Taxes Act, a company shall show unapproved manufactured payments and the tax in respect of those payments separately from approved manufactured payments.

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Source: https://www.legislation.gov.uk/uksi/1992/569/regulation/17 (the official version)
Page: https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.