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Regulation 3 Introductory

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

These Regulations make provision–

(a)

for prescribed manufactured interest to be treated in prescribed circumstances otherwise than as mentioned in paragraph 3(2) of Schedule 23A;

(b)

with respect to the returns which are to be made, and the information which is to be furnished, by interest manufacturers in connection with manufactured interest;

(c)

for a prescribed provision of the Management Act to apply to manufactured interest; and

(d)

for section 737 and Schedule 16 to the Taxes Act to apply with prescribed modifications in connection with manufactured interest.