{
  "url": "https://openlegislation.uk/income-tax-manufactured-interest-regulations-1992/regulation-8",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-interest-regulations-1992/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Provision of information relating to manufactured payments by companies resident in the United Kingdom",
  "text": "Where an interest manufacturer, being a company resident in the United Kingdom, makes a payment of manufactured interest other than a payment made in the circumstances prescribed by paragraph (5) of regulation 5, it shall furnish the recipient with a voucher showing the gross amount of the payment, the amount of tax deducted, and the actual amount paid.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "amended",
      "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/8",
    "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."
}