{
  "url": "https://openlegislation.uk/income-tax-manufactured-interest-regulations-1992/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-interest-regulations-1992/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Introductory",
  "text": "These Regulations make provision–\n(a) for prescribed manufactured interest to be treated in prescribed circumstances otherwise than as mentioned in paragraph 3(2) of Schedule 23A;\n(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;\n(c) for a prescribed provision of the Management Act to apply to manufactured interest; and\n(d) for section 737 and Schedule 16 to the Taxes Act to apply with prescribed modifications in connection with manufactured interest.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "words substituted",
      "affecting": "uksi/1996/1227",
      "affecting_title": "The Income Tax (Manufactured Interest) (Amendment) Regulations 1996"
    },
    {
      "type": "revoked",
      "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/3",
    "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."
}