# The Income Tax (Manufactured Interest) Regulations 1992, Regulation 2: Interpretation


In these Regulations unless the context otherwise requires–
“approved manufactured payment” means manufactured interest which is not an unapproved manufactured payment;
“interest manufacturer” has the meaning given by sub-paragraph (1) of paragraph 3 of Schedule 23A;
“the Management Act” means the Taxes Management Act 1970;
“manufactured interest” shall be construed in accordance with paragraph 3 of Schedule 23A;
“market maker” has the meaning given by sub-paragraph (1) of paragraph 1 of Schedule 23A;
“Schedule 23A” means Schedule 23A to the Taxes Act;
“section 737” means section 737 of the Taxes Act;
“the Taxes Act” means the Income and Corporation Taxes Act 1988;
“the Tax Acts” has the meaning given by section 831(2) of the Taxes Act;
“unapproved manufactured payment” has the meaning given by sub-paragraph (1) of paragraph 1 of Schedule 23A as respects manufactured interest;
“United Kingdom securities” has the meaning given by sub-paragraph (1) of paragraph 1 of Schedule 23A.

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Source: https://www.legislation.gov.uk/uksi/1992/2074/regulation/2 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-interest-regulations-1992/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.