Part 11

Manufactured payments and repos
Chapter 2

Manufactured payments

Introduction

Overview of Chapter
572. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Meaning of “avoidance arrangements”
572A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Manufactured dividends on UK shares

Manufactured dividends on UK shares
573. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Allowable deductions...
574. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Allowable deductions: restriction on double-counting
575. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Manufactured dividends on UK shares: Real Estate Investment Trusts
576. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Statements about manufactured dividends
577. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Manufactured interest on UK securities

Manufactured interest on UK securities
578. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Allowable deductions...
579. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Allowable deductions: restriction on double counting
580. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Manufactured overseas dividends

Manufactured overseas dividends
581. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Avoidance arrangements
581A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Powers about manufactured overseas dividends
582. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Special cases

Manufactured payments exceeding underlying payments
583. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Manufactured payments less than underlying payments
584. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power to deal with other special cases
585. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

General regulation-making powers

Powers about administrative provisions
586. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power for manufactured payments to be eligible for relief
587. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Regulation-making powers: general
588. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interpretation

Meaning of “gross amount”: interest and manufactured overseas dividends
589. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Meaning of “relevant withholding tax”
590. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interpretation of other terms used in Chapter
591. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Ss. 565-595 omitted (1.1.2014) by virtue of Finance Act 2013 (c. 29), Sch. 1 para. 52, Sch. 29 para. 18(a)