# The Income Tax (Dividend Manufacturing) Regulations 1992, Regulation 18: Information about transactions carried on by qualifying persons


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.

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Source: https://www.legislation.gov.uk/uksi/1992/569/regulation/18 (the official version)
Page: https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.