# The Income Tax (Manufactured Interest) Regulations 1992, Regulation 3: Introductory


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.

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Source: https://www.legislation.gov.uk/uksi/1992/2074/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-interest-regulations-1992/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.