COMMENTED by
The Income Tax (Dividend Manufacturing) Regulations 1992 (Note)

The Income Tax (Dividend Manufacturing) Regulations 1992

STATUTORY INSTRUMENTS

1992 No. 569

INCOME TAX

The Income Tax (Dividend Manufacturing) Regulations 1992

Made 9th March 1992Laid before the House of Commons9th March 1992

Coming into force 22nd March 1992

ARRANGEMENT OF REGULATIONS

PART I

GENERAL

1. - Citation and commencement.

2. - Interpretation.

3. - Introductory.

4. - Overall scope of these Regulations.

PART II

PRESCRIPTION OF MATTERS FOR THE PURPOSES OF THE DEFINITION OF "UNAPPROVED MANUFACTURED PAYMENT"

5. - Interpretation of Part II.

6. - Prescribed persons for the purposes of sub-paragraph (ii).

7. - Prescribed circumstances for the purposes of sub-paragraph (ii).

8. - Meaning of the Maxlong limit and the Maxshort limit.

9. - Meaning of the Deltapluslong limit and the Deltaplusshort limit.

10. - Prescribed recognised clearing house and circumstances for the purposes of sub-paragraph (iii)

PART III

MODIFICATIONS OF SECTION 737

11. - Interpretation of Part III.

12. - Prescribed persons for the purposes of subsection (7A).

13. - Modifications of section 737(1).

14. - Modifications of section 737(5A).

PART IV

ADMINISTRATIVE ARRANGEMENTS RELATING TO SCHEDULE 23A

15. - Interpretation of Part IV.

16. - Provision of information relating to approved manufactured payments ...

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