{
  "url": "https://openlegislation.uk/income-tax-manufactured-dividends-tradepoint-regulations-1995/regulation-8",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-dividends-tradepoint-regulations-1995/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Modification of subsection (1)",
  "text": "In any case where a dividend manufacturer is a member in relation to Tradepoint and a clearing participant, subsection (1) shall apply in respect of approved manufactured dividends paid by him in any return period only to the extent that the aggregate of those payments exceeds the aggregate of dividends and manufactured dividends received by him in that period.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2052/regulation/8",
    "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."
}