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Regulation 7 Inclusion of information relating to manufactured payments in returns by companies resident in the United Kingdom

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

In any return under Schedule 16 to the Taxes Act, a company shall show the amount of any unapproved manufactured payments and the income tax in respect of those payments separately from the amount of any approved manufactured payments and the income tax in respect of them.