{
  "url": "https://openlegislation.uk/income-tax-manufactured-interest-regulations-1992/regulation-7",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-interest-regulations-1992/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Inclusion of information relating to manufactured payments in returns by companies resident in the United Kingdom",
  "text": "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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "omitted",
      "affecting": "uksi/1996/1227",
      "affecting_title": "The Income Tax (Manufactured Interest) (Amendment) Regulations 1996"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/2074/regulation/7",
    "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."
}