{
  "url": "https://openlegislation.uk/income-tax-manufactured-interest-regulations-1992/regulation-12",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-interest-regulations-1992/regulation-12.json",
  "legislation": "uksi/1992/2074",
  "legislation_title": "The Income Tax (Manufactured Interest) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/income-tax-manufactured-interest-regulations-1992",
  "path": "regulation/12",
  "kind": "regulation",
  "number": "12",
  "heading": "Modifications of section 21 of the Management Act in relation to qualifying dividend manufacturers",
  "text": "(1) Paragraph (2) prescribes the provision of the Management Act which shall apply in relation to qualifying dividend manufacturers and paragraph (3) specifies the modifications with which that provision shall apply.\n(2) The provision prescribed by this paragraph is section 21.\n(3) The modifications specified by this paragraph are that section 21 shall have effect as if–\n(a) references to “market maker” in subsections (1) to (5) included references to a qualifying dividend manufacturer, and\n(b) in subsection (1) the words from “whose” onwards were omitted.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words omitted",
      "affecting": "uksi/1996/1227",
      "affecting_title": "The Income Tax (Manufactured Interest) (Amendment) Regulations 1996"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/2074/regulation/12",
    "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."
}