# The Income Tax (Manufactured Interest) (Amendment) Regulations 1996, Regulation 7: Amendments to the principal Regulations


In regulation 9—
(a) In paragraph (1) for the words “qualifying persons” there shall be substituted “any qualifying person”;
(b) after paragraph (3) there shall be added—
“(4) In this regulation “qualifying person” means an interest manufacturer which—
(a) is a company resident in the United Kingdom, and
(b) makes payments of manufactured interest other than payments in respect of gilt-edged securities.”

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Source: https://www.legislation.gov.uk/uksi/1996/1227/regulation/7 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-interest-amendment-regulations-1996/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.