# The Income Tax (Manufactured Dividends) (Tradepoint) Regulations 1995, Regulation 7: Prescribed persons for the purposes of subsection (7A)


For the purposes of paragraph (b) of subsection (7A), Tradepoint is a recognised investment exchange which is prescribed and, in relation to that exchange, a member in relation to Tradepoint who is a clearing participant is prescribed as a class or description of member of that exchange.

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Source: https://www.legislation.gov.uk/uksi/1995/2052/regulation/7 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-dividends-tradepoint-regulations-1995/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.