http://www.legislation.gov.uk/id/uksi/1992/2074

http://www.legislation.gov.uk/uksi/1992/2074/regulation/9/made

The Income Tax (Manufactured Interest) Regulations 1992

Income tax

Tax

King's Printer of Acts of Parliament

2016-04-26

INCOME TAX

These Regulations, which come into force on 24th September 1992, are made under provisions in section 737 of, and Schedule 23A to, the Income and Corporation Taxes Act 1988 ( “section 737” and “Schedule 23A” respectively). Section 737 was amended by, and Schedule 23A was inserted by, section 58 of, and Schedule 13 to, the Finance Act 1991. The Regulations contain provisions which apply to manufactured interest in respect of United Kingdom securities.

The Income Tax (Manufactured Interest) Regulations 1992

reg.2 (defns. of pproved manufactured payment and unapproved manufactured payment)

The Income Tax (Manufactured Interest) (Amendment) Regulations 1996

reg.3(a)

The Income Tax (Manufactured Interest) Regulations 1992

reg.2 (defn. of Sch.16)

The Income Tax (Manufactured Interest) (Amendment) Regulations 1996

reg.3(b)

The Income Tax (Manufactured Interest) Regulations 1992

reg.2A

The Income Tax (Manufactured Interest) (Amendment) Regulations 1996

reg. 4

The Income Tax (Manufactured Interest) Regulations 1992

regs.67 rev. reg.9(l)

The Income Tax (Manufactured Interest) (Amendment) Regulations 1996

reg.6

511227

reg.7(a)

The Income Tax (Manufactured Interest) Regulations 1992

reg.9(4)

The Income Tax (Manufactured Interest) (Amendment) Regulations 1996

reg.7(b)

The Income Tax (Manufactured Interest) Regulations 1992

reg.2 (defns. of pproved manufactured payment and unapproved manufactured payment)

The Income Tax (Manufactured Interest) (Amendment) Regulations 1996

reg.3(a)

The Income Tax (Manufactured Interest) Regulations 1992

reg.2 (defn. of Sch.16)

The Income Tax (Manufactured Interest) (Amendment) Regulations 1996

reg.3(b)

The Income Tax (Manufactured Interest) Regulations 1992

reg.2A

The Income Tax (Manufactured Interest) (Amendment) Regulations 1996

reg. 4

The Income Tax (Manufactured Interest) Regulations 1992

regs.67 rev. reg.9(l)

The Income Tax (Manufactured Interest) (Amendment) Regulations 1996

reg.6

511227

reg.7(a)

The Income Tax (Manufactured Interest) Regulations 1992

reg.9(4)

The Income Tax (Manufactured Interest) (Amendment) Regulations 1996

reg.7(b)

The Income Tax (Manufactured Interest) Regulations 1992

reg.2A

The Income Tax (Manufactured Interest) (Amendment) Regulations 1995

reg. 4

The Income Tax (Manufactured Interest) Regulations 1992

reg.6(c)

The Income Tax (Manufactured Interest) (Amendment) Regulations 1995

reg.7

The Income Tax (Manufactured Interest) Regulations 1992

Regulations

The Stock Lending and Manufactured Payments (Revocations and Amendments) Regulations 1997

Sch. 2

reg. 4

reg. 1

PART IIIADMINISTRATIVE ARRANGEMENTS RELATING TO SCHEDULE 23A

Modifications of section 21 of the Management Act in relation to qualifying persons9

1

Paragraph (2) prescribes the provision of the Management Act which shall apply in relation to qualifying persons and paragraph (3) specifies the modifications with which that provision shall apply.

2

The provision prescribed by this paragraph is section 21(a).

3

The modifications specified by this paragraph are that section 21 shall have effect as if–

a

references to “market maker” in subsections (1) to (5) included references to a qualifying person, and

b

in subsection (1) the words from “whose” onwards were omitted.