# The Income Tax (Manufactured Interest) Regulations 1992, Regulation 8: Provision of information relating to manufactured payments by companies resident in the United Kingdom


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.

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Source: https://www.legislation.gov.uk/uksi/1992/2074/regulation/8 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-interest-regulations-1992/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.