Part 11U.K.Manufactured payments and repos

Chapter 2U.K.Manufactured payments

IntroductionU.K.

F1572Overview of ChapterU.K.

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F1572AMeaning of “avoidance arrangements”U.K.

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Manufactured dividends on UK sharesU.K.

F1573Manufactured dividends on UK sharesU.K.

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F1574Allowable deductions...U.K.

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F1575Allowable deductions: restriction on double-countingU.K.

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F1576Manufactured dividends on UK shares: Real Estate Investment TrustsU.K.

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F1577Statements about manufactured dividendsU.K.

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Manufactured interest on UK securitiesU.K.

F1578Manufactured interest on UK securitiesU.K.

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F1579Allowable deductions...U.K.

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F1580Allowable deductions: restriction on double countingU.K.

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Manufactured overseas dividendsU.K.

F1581Manufactured overseas dividendsU.K.

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F1581AAvoidance arrangementsU.K.

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F1582Powers about manufactured overseas dividendsU.K.

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Special casesU.K.

F1583Manufactured payments exceeding underlying paymentsU.K.

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F1584Manufactured payments less than underlying paymentsU.K.

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F1585Power to deal with other special casesU.K.

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General regulation-making powersU.K.

F1586Powers about administrative provisionsU.K.

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F1587Power for manufactured payments to be eligible for reliefU.K.

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F1588Regulation-making powers: generalU.K.

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InterpretationU.K.

F1589Meaning of “gross amount”: interest and manufactured overseas dividendsU.K.

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F1590Meaning of “relevant withholding tax”U.K.

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F1591Interpretation of other terms used in ChapterU.K.

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