http://www.legislation.gov.uk/uksi/1992/569/regulation/18/made

The Income Tax (Dividend Manufacturing) Regulations 1992

Income tax

King's Printer of Acts of Parliament

2016-04-26

INCOME TAX

These Regulations, which come into force on 22nd March 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.