Regulation 11 Interpretation of Part III

In this part of these Regulations—

• “dividend manufacturer” and “manufactured dividend” shall be construed in accordance with subsection (1) of section 737^f1;

• “manufactured overseas dividend” shall be construed in accordance with paragraph 4 of Schedule 23A;

• “overseas dividend” has the meaning given in sub-paragraph (1) of paragraph 1 of Schedule 23A;

• “relief” shall be construed in accordance with subsection (5A) of section 737^f2;

• “subsection (7A)” and “subsection (7B)” mean subsections (7A) and (7B) respectively of section 737.