http://www.legislation.gov.uk/uksi/1996/1226/regulation/1/made

The Income Tax (Unapproved Manufactured Payments) Regulations 1996

Income tax

Tax

King's Printer of Acts of Parliament

2011-07-04

INCOME TAX

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.