{
  "url": "https://openlegislation.uk/income-tax-manufactured-interest-amendment-regulations-1996/regulation-10",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-interest-amendment-regulations-1996/regulation-10.json",
  "legislation": "uksi/1996/1227",
  "legislation_title": "The Income Tax (Manufactured Interest) (Amendment) Regulations 1996",
  "legislation_url": "https://openlegislation.uk/income-tax-manufactured-interest-amendment-regulations-1996",
  "path": "regulation/10",
  "kind": "regulation",
  "number": "10",
  "heading": "Amendments to the principal Regulations",
  "text": "For Part V of the principal Regulations there shall be substituted the following Part—\n“PART V\nMODIFICATION OF SCHEDULE 16\nInterpretation of Part V\n13 In this part of these Regulations, “dividend manufacturer” has the meaning given by regulation 10.\nModification of Schedule 16\n14 (1) In the case specified in paragraph (2), Schedule 16 shall apply with the modification prescribed by paragraph (3).\n(2) The case specified is any case where the dividend manufacturer is a company which is not resident in the United Kingdom but carries on a trade through a branch or agency in the United Kingdom.\n(3) The modification prescribed is that Schedule 16 shall apply as if the reference in paragraph 7 of that Schedule to “section 7(2)” were a reference to “section 11(3)”.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1227/regulation/10",
    "retrieved_at": "2026-10-29T12:44:15.234868+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."
}