{
  "url": "https://openlegislation.uk/income-tax-manufactured-dividends-tradepoint-regulations-1995/regulation-2",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-dividends-tradepoint-regulations-1995/regulation-2.json",
  "legislation": "uksi/1995/2052",
  "legislation_title": "The Income Tax (Manufactured Dividends) (Tradepoint) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/income-tax-manufactured-dividends-tradepoint-regulations-1995",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations unless the context otherwise requires—\n“the Board” means the Commissioners of Inland Revenue;\n“Board of directors” means the Board of directors of Tradepoint;\n“clearing participant” means a member (as defined by this regulation) who is also a member of The London Clearing House Limited and who as such is permitted by the Board of directors and that clearing house to clear transactions made on the Exchange for a traded security;\n“the Exchange” means Tradepoint Investment Exchange;\n“Management Act” means the Taxes Management Act 1970;\n“member” in relation to Tradepoint means a person approved by the Board of directors as a participant in the Exchange;\n“return period” shall be construed in accordance with regulation 12;\n“section 737” means section 737 of the Taxes Act;\n“Schedule 23A” means Schedule 23A to the Taxes Act;\n“Taxes Act” means the Income and Corporation Taxes Act 1988;\n“Tradepoint” means Tradepoint Financial Networks plc;\n“United Kingdom equities” means shares of any company resident in the United Kingdom.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 9."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 737 was amended by paragraph 3 of Schedule 13, and Part V of Schedule 19, to the Finance Act 1991, paragraph 14 of Schedule 6 to the Finance Act 1993 (c. 34), paragraph 18 of Schedule 16 to the Finance Act 1994 (c. 9), and section 82 of the Finance Act 1995 (c. 4)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1988 c. 1."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2052/regulation/2",
    "retrieved_at": "2026-10-29T13:04:17.817434+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."
}