# The Income Tax (Manufactured Interest) Regulations 1992, Regulation 6: Interpretation of Part III


In this part of these Regulations–
“qualifying person” means an interest manufacturer who–
(a) is a company resident in the United Kingdom,
(b) carries on a business which from time to time involves manufactured interest being paid by that company to any person, and
(c) is capable, whether by reason of being a market maker in relation to United Kingdom securities or otherwise, of making an approved manufactured payment.

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Source: https://www.legislation.gov.uk/uksi/1992/2074/regulation/6 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-interest-regulations-1992/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.