# The Income Tax (Manufactured Dividends) (Tradepoint) Regulations 1995, Regulation 13: Modifications of section 21 of the Management Act


Section 21 of the Management Act shall apply in relation to a dividend manufacturer who is a member in relation to Tradepoint and a clearing participant as it applies to a market maker within the meaning of that section and as if—
(a) references to “market maker” in subsections (1), (2), (4) and (5) of that section included references to that dividend manufacturer, and
(b) in subsection (1) of that section the words from “whose” to the end were omitted.

---
Source: https://www.legislation.gov.uk/uksi/1995/2052/regulation/13 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-dividends-tradepoint-regulations-1995/regulation-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.