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The Manufactured Interest (Tax) (Amendment) Regulations 2009
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- 2009 No. 2810
- Explanatory Note
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EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations revoke the Manufactured Interest (Tax) Regulations 2007 (S.I. 2007/2488) (“the principal Regulations”).
The principal Regulations provide that companies in receipt of a payment of manufactured interest on United Kingdom securities made to them by interest manufacturers who are not resident in the United Kingdom may, in specified circumstances, claim tax credit relief in respect of the payment. The effect of the revocation of the principal Regulations is that such recipients will not in future be able to claim tax relief in respect of any tax suffered on the payment of interest in respect of the United Kingdom securities.
A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
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