{
  "url": "https://openlegislation.uk/stock-lending-and-manufactured-payments-revocations-and-amendments-regulations-1997",
  "json_url": "https://openlegislation.uk/stock-lending-and-manufactured-payments-revocations-and-amendments-regulations-1997.json",
  "id": "uksi/1997/987",
  "title": "The Stock Lending and Manufactured Payments (Revocations and Amendments) Regulations 1997",
  "short_title": "Stock Lending and Manufactured Payments (Revocations and Amendments) 1997",
  "long_title": "These Regulations revoke certain Regulations, and amend other Regulations, relating to stock lending arrangements and manufactured payments. The revocations and amendments reflect changes to simplify the tax treatment of stock lending arrangements and manufactured payments made by Schedule 10 to the Finance Act 1997 (c. 16).",
  "citation": "S.I. 1997/987",
  "type": "uksi",
  "year": "1997",
  "number": "987",
  "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/stock-lending-and-manufactured-payments-revocations-and-amendments-regulations-1997/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
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      "number": "1",
      "heading": "Citation and commencement",
      "url": "https://openlegislation.uk/stock-lending-and-manufactured-payments-revocations-and-amendments-regulations-1997/regulation-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/2",
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      "number": "2",
      "heading": "Revocations—Stock Lending Regulations",
      "url": "https://openlegislation.uk/stock-lending-and-manufactured-payments-revocations-and-amendments-regulations-1997/regulation-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/3",
      "kind": "regulation",
      "number": "3",
      "heading": "Revocation—Dividend Manufacturing Regulations",
      "url": "https://openlegislation.uk/stock-lending-and-manufactured-payments-revocations-and-amendments-regulations-1997/regulation-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
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      "heading": "Revocation—Manufactured Interest Regulations",
      "url": "https://openlegislation.uk/stock-lending-and-manufactured-payments-revocations-and-amendments-regulations-1997/regulation-4",
      "extent": null,
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    },
    {
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      "heading": "Revocation—Unapproved Manufactured Payments Regulations",
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      "extent": null,
      "status": null,
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    },
    {
      "path": "regulation/6",
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      "heading": "Revocation—Manufactured Dividends (Tradepoint) Regulations",
      "url": "https://openlegislation.uk/stock-lending-and-manufactured-payments-revocations-and-amendments-regulations-1997/regulation-6",
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    },
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      "heading": "Amendments—Gilt-edged Securities Regulations",
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      "heading": "Amendments—Manufactured Overseas Dividends Regulations",
      "url": "https://openlegislation.uk/stock-lending-and-manufactured-payments-revocations-and-amendments-regulations-1997/regulation-8",
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      "parent": null
    },
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      "heading": "Signature",
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      "extent": null,
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    },
    {
      "path": "schedule/1",
      "kind": "schedule",
      "number": "1",
      "heading": "REVOCATIONS—STOCK LENDING REGULATIONS",
      "url": "https://openlegislation.uk/stock-lending-and-manufactured-payments-revocations-and-amendments-regulations-1997/schedule-1",
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    },
    {
      "path": "schedule/2",
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      "heading": "REVOCATIONS—MANUFACTURED INTEREST REGULATIONS",
      "url": "https://openlegislation.uk/stock-lending-and-manufactured-payments-revocations-and-amendments-regulations-1997/schedule-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
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      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/stock-lending-and-manufactured-payments-revocations-and-amendments-regulations-1997/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "rev.in pt.",
      "affected_provisions": "reg.7",
      "affecting": "uksi/1999/623",
      "affecting_title": "The Insurance Companies (Gilt-edged Securities) (Periodic Accounting for Tax on Interest) Regulations 1999",
      "affecting_provisions": "reg.10(1)(2)(c)"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1988/1",
      "title": "Income and Corporation Taxes Act 1988",
      "url": "https://openlegislation.uk/income-and-corporation-taxes-act-1988",
      "provisions": [
        "section/51B",
        "section/129",
        "section/737",
        "schedule/23A/paragraph/1",
        "schedule/23A/paragraph/8"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/stock-lending-and-manufactured-payments-revocations-and-amendments-regulations-1997/changes.json",
  "changes_made_by": 16,
  "changes_made_by_url": "https://openlegislation.uk/stock-lending-and-manufactured-payments-revocations-and-amendments-regulations-1997/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/stock-lending-and-manufactured-payments-revocations-and-amendments-regulations-1997/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1997/987",
    "retrieved_at": "2026-10-29T12:10:29.977319+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."
}