# The Manufactured Interest (Tax) Regulations 1997, Regulation 2: Interpretation


(1) In these Regulations—
“manufactured interest” shall be construed in accordance with paragraph 3(1) of Schedule 23A;
“recipient” in relation to a payment of manufactured interest means a person referred to in paragraph 3(5) of Schedule 23A who is a company.
(2) References to a section or a Schedule, without more, are references to that section of, or that Schedule to, the Income and Corporation Taxes Act 1988.

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Source: https://www.legislation.gov.uk/uksi/1997/992/regulation/2 (the official version)
Page: https://openlegislation.uk/manufactured-interest-tax-regulations-1997/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.