{
  "url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-11",
  "json_url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-11.json",
  "legislation": "uksi/1992/569",
  "legislation_title": "The Income Tax (Dividend Manufacturing) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992",
  "path": "regulation/11",
  "kind": "regulation",
  "number": "11",
  "heading": "Interpretation of Part III",
  "text": "In this part of these Regulations—\n“dividend manufacturer” and “manufactured dividend” shall be construed in accordance with subsection (1) of section 737;\n“manufactured overseas dividend” shall be construed in accordance with paragraph 4 of Schedule 23A;\n“overseas dividend” has the meaning given in sub-paragraph (1) of paragraph 1 of Schedule 23A;\n“relief” shall be construed in accordance with subsection (5A) of section 737;\n“subsection (7A)” and “subsection (7B)” mean subsections (7A) and (7B) respectively of section 737.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "1970 c. 9."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Subsection (1) was substituted by section 58(2) of, and paragraph 3(2) of Schedule 13 to, the Finance Act 1991. Subsection (5A) was inserted by section 58(2) of, and paragraph 3(5) of Schedule 13 to, the Finance Act 1991."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/569/regulation/11",
    "retrieved_at": "2026-10-29T14:26:44.778840+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}