# The Income Tax (Dividend Manufacturing) Regulations 1992, Regulation 3: Introductory


These Regulations—
(a) prescribe certain matters for the purposes of the definition of “unapproved manufactured payment” in sub-paragraph (1) of paragraph 1 of Schedule 23A;
(b) make modifications in the application of section 737;
(c) make provision with respect to the records which are to be kept, the vouchers which are to be issued or produced and the returns which are to be made by dividend manufacturers in connection with the manufacturing of dividends;
(d) make provision for a prescribed provision of the Management Act to apply to manufactured dividends.

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Source: https://www.legislation.gov.uk/uksi/1992/569/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.