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Finance Act 1991
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58 Manufactured dividends and interest.U.K.
(1)After section 736 of the Taxes Act 1988 there shall be inserted—
“736A Manufactured dividends and interest.
Schedule 23A to this Act shall have effect in relation to certain cases where under a contract or other arrangements for the transfer of shares or other securities a person is required to pay to the other party an amount representative of a dividend or payment of interest on the securities.”
(2)The enactments mentioned in Schedule 13 to this Act shall have effect with the amendments there specified.
(3)This section shall have effect in relation to payments made on or after such day as the Treasury may specify for this purpose by regulations made by statutory instrument and different days may be so appointed for different provisions or different purposes.
Subordinate Legislation Made
P1S. 58(3) power partly exercised (4.2.1992): 26.2.1992 appointed day for specified provisions and purposes by S.I. 1992/173
S. 58(3) power partly exercised (5.6.1992): 30.6.1992 appointed day for specified provisions and purposes by S.I. 1992/1346
S. 58(3) power partly exercised (21.4.1993): 22.4.1993 appointed day for specified provisions and purposes by S.I. 1993/933.
Commencement Information
I1S. 58: s. 58 came into force at Royal Assent (25.7.1991) with effect as mentioned in s. 58(3) in relation to payments made on or after such day or days as the Treasury may specify:
26.2.1992 appointed for specified provisions and purposes by S.I. 1992/173, reg. 2.
30.6.1992 appointed for specified provisions and purposes by S.I. 1992/1346, regs. 2-4.
22.4.1993 appointed for specified provisions and purposes by S.I. 1993/933, regs. 2-4.
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