{
  "url": "https://openlegislation.uk/income-tax-manufactured-interest-regulations-1992/regulation-2",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-interest-regulations-1992/regulation-2.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/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations unless the context otherwise requires–\n“approved manufactured payment” means manufactured interest which is not an unapproved manufactured payment;\n“interest manufacturer” has the meaning given by sub-paragraph (1) of paragraph 3 of Schedule 23A;\n“the Management Act” means the Taxes Management Act 1970;\n“manufactured interest” shall be construed in accordance with paragraph 3 of Schedule 23A;\n“market maker” has the meaning given by sub-paragraph (1) of paragraph 1 of Schedule 23A;\n“Schedule 23A” means Schedule 23A to the Taxes Act;\n“section 737” means section 737 of the Taxes Act;\n“the Taxes Act” means the Income and Corporation Taxes Act 1988;\n“the Tax Acts” has the meaning given by section 831(2) of the Taxes Act;\n“unapproved manufactured payment” has the meaning given by sub-paragraph (1) of paragraph 1 of Schedule 23A as respects manufactured interest;\n“United Kingdom securities” has the meaning given by sub-paragraph (1) of paragraph 1 of Schedule 23A.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 9."
    }
  ],
  "outstanding_effects": [
    {
      "type": "words omitted",
      "affecting": "uksi/1996/1227",
      "affecting_title": "The Income Tax (Manufactured Interest) (Amendment) Regulations 1996"
    },
    {
      "type": "words inserted",
      "affecting": "uksi/1996/1227",
      "affecting_title": "The Income Tax (Manufactured Interest) (Amendment) Regulations 1996"
    },
    {
      "type": "added",
      "affecting": "uksi/1995/3221",
      "affecting_title": "The Income Tax (Manufactured Interest) (Amendment) Regulations 1995"
    },
    {
      "type": "substituted",
      "affecting": "uksi/1995/3221",
      "affecting_title": "The Income Tax (Manufactured Interest) (Amendment) Regulations 1995"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/2074/regulation/2",
    "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."
}