# The Income Tax (Manufactured Dividends) (Tradepoint) Regulations 1995, Regulation 5: Prescribed recognised clearing house and circumstances for the purposes of sub-paragraph (iii)


(1) For the purposes of sub-paragraph (iii) and in the circumstances prescribed by paragraph (2) below, The London Clearing House Limited is a recognised clearing house which is prescribed.
(2) The circumstances prescribed are where a manufactured dividend is paid in respect of United Kingdom equities by The London Clearing House Limited acting in its capacity as a person providing clearing services in connection with a transaction made on the Exchange.

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Source: https://www.legislation.gov.uk/uksi/1995/2052/regulation/5 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-dividends-tradepoint-regulations-1995/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.