# The Income Tax (Dividend Manufacturing) Regulations 1992, 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;
“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;
“subsection (7A)” and “subsection (7B)” mean subsections (7A) and (7B) respectively of section 737.

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Source: https://www.legislation.gov.uk/uksi/1992/569/regulation/11 (the official version)
Page: https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.