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The Income Tax (Manufactured Interest) (Amendment) Regulations 1996
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Statutory Instruments
1996 No. 1227
INCOME TAX
The Income Tax (Manufactured Interest) (Amendment) Regulations 1996
Made
7th May 1996
Laid before the House of Commons
7th May 1996
Coming into force
28th May 1996
The Treasury, in exercise of the powers conferred on them by section 737(6), (7A) and (7B) of, and paragraph 1(1) and (2)(b) and paragraph 8 of Schedule 23A to, the Income and Corporation Taxes Act 1988(1), hereby make the following Regulations:
(1)
1988 c. 1. Subsection (6) of section 737 was amended by paragraph 3(6), and subsections (7A) and (7B) of that section were inserted by paragraph 3(7), of Schedule 13 to the Finance Act 1991 (c. 31). Schedule 23A was inserted by paragraph 1 of that Schedule. See the definition of “dividend manufacturing regulations” in paragraph 1(1) of Schedule 23A.
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