Section 58 | Manufactured dividends and interest.

(1)After section 736 of the Taxes Act 1988 there shall be inserted—

736AManufactured dividends and interest.

(2)The enactments mentioned in Schedule 13 to this Act shall have effect with the amendments there specified.

(3)This section shall have effect in relation to payments made on or after such day as the Treasury may specify for this purpose by regulations made by statutory instrument and different days may be so appointed for different provisions or different purposes.