{
  "url": "https://openlegislation.uk/income-tax-manufactured-interest-regulations-1992",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-interest-regulations-1992.json",
  "id": "uksi/1992/2074",
  "title": "The Income Tax (Manufactured Interest) Regulations 1992",
  "short_title": "Income Tax (Manufactured Interest) 1992",
  "long_title": "These Regulations, which come into force on 24th September 1992, are made under provisions in section 737 of, and Schedule 23A to, the Income and Corporation Taxes Act 1988 ( “section 737” and “Schedule 23A” respectively). Section 737 was amended by, and Schedule 23A was inserted by, section 58 of, and Schedule 13 to, the Finance Act 1991. The Regulations contain provisions which apply to manufactured interest in respect of United Kingdom securities.",
  "citation": "S.I. 1992/2074",
  "type": "uksi",
  "year": "1992",
  "number": "2074",
  "version": "current",
  "date": "1992-08-24",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 19,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-manufactured-interest-regulations-1992/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
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      "number": "I",
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      "url": null,
      "extent": null,
      "status": null,
      "parent": null
    },
    {
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      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/income-tax-manufactured-interest-regulations-1992/regulation-1",
      "extent": null,
      "status": null,
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      "parent": "part/I"
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    {
      "path": "regulation/4",
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      "number": "4",
      "heading": "Scope of the Regulations",
      "url": "https://openlegislation.uk/income-tax-manufactured-interest-regulations-1992/regulation-4",
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      "path": "part/II",
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      "number": "II",
      "heading": "MODIFICATION OF PARAGRAPH 3(2) OF SCHEDULE 23A",
      "url": null,
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      "parent": null
    },
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      "path": "regulation/5",
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      "heading": "Tax treatment of certain manufactured interest",
      "url": "https://openlegislation.uk/income-tax-manufactured-interest-regulations-1992/regulation-5",
      "extent": null,
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    {
      "path": "part/III",
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      "number": "III",
      "heading": "ADMINISTRATIVE ARRANGEMENTS RELATING TO SCHEDULE 23A",
      "url": null,
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    },
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      "path": "regulation/6",
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      "heading": "Interpretation of Part III",
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      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Inclusion of information relating to manufactured payments in returns by companies resident in the United Kingdom",
      "url": "https://openlegislation.uk/income-tax-manufactured-interest-regulations-1992/regulation-7",
      "extent": null,
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    {
      "path": "regulation/8",
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      "heading": "Provision of information relating to manufactured payments by companies resident in the United Kingdom",
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      "extent": null,
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    },
    {
      "path": "regulation/9",
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      "heading": "Modifications of section 21 of the Management Act in relation to qualifying persons",
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    },
    {
      "path": "part/IV",
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      "number": "IV",
      "heading": "ADMINISTRATIVE ARRANGEMENTS RELATING TO",
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    },
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      "path": "part/IV/crossheading/1",
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      "number": "SECTION 737",
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      "status": null,
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    },
    {
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      "parent": "part/IV/crossheading/1"
    },
    {
      "path": "regulation/11",
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      "heading": "Provision of information relating to payments of manufactured dividends by dividend manufacturers",
      "url": "https://openlegislation.uk/income-tax-manufactured-interest-regulations-1992/regulation-11",
      "extent": null,
      "status": null,
      "parent": "part/IV/crossheading/1"
    },
    {
      "path": "regulation/12",
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    },
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      "path": "part/V",
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      "heading": "MODIFICATIONS OF SECTION 737 AND SCHEDULE 16 TO THE TAXES ACT",
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      "parent": null
    },
    {
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      "heading": "Interpretation of Part V",
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      "status": null,
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    },
    {
      "path": "regulation/14",
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      "number": "14",
      "heading": "Modifications of section 737 and Schedule 16 to the Taxes Act",
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      "path": "signature",
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      "heading": "Signature",
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      "extent": null,
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    },
    {
      "path": "note",
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      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-manufactured-interest-regulations-1992/note",
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    }
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      "type": "substituted",
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      "id": "ukpga/1988/1",
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  "provenance": {
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    "source_url": "https://www.legislation.gov.uk/uksi/1992/2074",
    "retrieved_at": "2026-10-29T14:16:48.242052+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."
}