# The Income Tax (Dividend Manufacturing) Regulations 1992, Regulation 4: Overall scope of these Regulations


These Regulations apply to manufactured dividends on United Kingdom equities.

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Source: https://www.legislation.gov.uk/uksi/1992/569/regulation/4 (the official version)
Page: https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.