# The Income Tax (Manufactured Interest) Regulations 1992, Regulation 11: Provision of information relating to payments of manufactured dividends by dividend manufacturers


Where a dividend manufacturer makes a payment of a manufactured dividend in respect of United Kingdom securities, he shall furnish the recipient with a voucher showing the gross amount of the payment, the amount of tax deducted, and the actual amount paid.

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Source: https://www.legislation.gov.uk/uksi/1992/2074/regulation/11 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-interest-regulations-1992/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.