{
  "url": "https://openlegislation.uk/income-tax-unapproved-manufactured-payments-regulations-1996",
  "json_url": "https://openlegislation.uk/income-tax-unapproved-manufactured-payments-regulations-1996.json",
  "id": "uksi/1996/1226",
  "title": "The Income Tax (Unapproved Manufactured Payments) Regulations 1996",
  "short_title": "Income Tax (Unapproved Manufactured Payments) 1996",
  "long_title": "These Regulations substitute a new definition of “unapproved manufactured payment” in paragraph 1(1) of Schedule 23A to the Income and Corporation Taxes Act 1988 (“Schedule 23A”) so that the definition relates only to manufactured dividends paid in respect of United Kingdom equities.",
  "citation": "S.I. 1996/1226",
  "type": "uksi",
  "year": "1996",
  "number": "1226",
  "version": "current",
  "date": "1996-05-07",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/income-tax-unapproved-manufactured-payments-regulations-1996/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-unapproved-manufactured-payments-regulations-1996/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/income-tax-unapproved-manufactured-payments-regulations-1996/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/income-tax-unapproved-manufactured-payments-regulations-1996/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/income-tax-unapproved-manufactured-payments-regulations-1996/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/1997/987",
      "affecting_title": "The Stock Lending and Manufactured Payments (Revocations and Amendments) Regulations 1997",
      "affecting_provisions": "reg. 5"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "schedule/23A/paragraph/1"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/income-tax-unapproved-manufactured-payments-regulations-1996/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/income-tax-unapproved-manufactured-payments-regulations-1996/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/income-tax-unapproved-manufactured-payments-regulations-1996/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1996/1226",
    "retrieved_at": "2026-10-29T12:44:16.005926+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."
}