{
  "url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-18",
  "json_url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-18.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/18",
  "kind": "regulation",
  "number": "18",
  "heading": "Information about transactions carried on by qualifying persons",
  "text": "The Commissioners of Inland Revenue may exercise the powers conferred by section 21 of the Management Act as respects, and in connection with, any business which is, or has been carried on by a qualifying person, and the provisions of that section shall apply with any necessary modifications.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 21 was amended by paragraph 5(a) of Schedule 21 to, and Part IV of Schedule 22 to, the Finance Act 1973 (c. 51) and by paragraph 7(1), (2) and (3) of Schedule 18 to the Finance Act 1986 (c. 41)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/569/regulation/18",
    "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."
}