{
  "url": "https://openlegislation.uk/manufactured-interest-tax-regulations-1997",
  "json_url": "https://openlegislation.uk/manufactured-interest-tax-regulations-1997.json",
  "id": "uksi/1997/992",
  "title": "The Manufactured Interest (Tax) Regulations 1997",
  "short_title": "Manufactured Interest (Tax) 1997",
  "long_title": "These Regulations make provision in relation to accounting for tax by certain companies in respect of payments of manufactured interest on United Kingdom securities made to them by interest manufacturers who are not resident in the United Kingdom. The companies in question are those resident in the United Kingdom or companies that are not so resident but receive such payments for the purposes of a trade carried on by them in the United Kingdom through a branch or agency.",
  "citation": "S.I. 1997/992",
  "type": "uksi",
  "year": "1997",
  "number": "992",
  "version": "current",
  "date": "1997-03-20",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/manufactured-interest-tax-regulations-1997/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/manufactured-interest-tax-regulations-1997/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
      "kind": "regulation",
      "number": "2",
      "heading": "Interpretation",
      "url": "https://openlegislation.uk/manufactured-interest-tax-regulations-1997/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Application of the Tax Acts to manufactured interest on which recipients are accountable for tax",
      "url": "https://openlegislation.uk/manufactured-interest-tax-regulations-1997/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
      "kind": "regulation",
      "number": "4",
      "heading": "Liability for tax where the manufacturer receives the interest of which the manufactured interest is representative",
      "url": "https://openlegislation.uk/manufactured-interest-tax-regulations-1997/regulation-4",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/manufactured-interest-tax-regulations-1997/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/manufactured-interest-tax-regulations-1997/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "revoked",
      "affected_provisions": "Regulations",
      "affecting": "uksi/2007/2488",
      "affecting_title": "The Manufactured Interest (Tax) Regulations 2007",
      "affecting_provisions": "reg. 3"
    }
  ],
  "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",
        "schedule/23A/paragraph/8"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/manufactured-interest-tax-regulations-1997/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/manufactured-interest-tax-regulations-1997/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/manufactured-interest-tax-regulations-1997/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/992",
    "retrieved_at": "2026-10-29T12:10:26.163278+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."
}