{
  "url": "https://openlegislation.uk/income-tax-manufactured-interest-amendment-regulations-1996/regulation-7",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-interest-amendment-regulations-1996/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Amendments to the principal Regulations",
  "text": "In regulation 9—\n(a) In paragraph (1) for the words “qualifying persons” there shall be substituted “any qualifying person”;\n(b) after paragraph (3) there shall be added—\n“(4) In this regulation “qualifying person” means an interest manufacturer which—\n(a) is a company resident in the United Kingdom, and\n(b) makes payments of manufactured interest other than payments in respect of gilt-edged securities.”",
  "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/7",
    "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."
}