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Regulation 19 Interpretation of Part V

Original text. Later amendments are not shown.

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;

  • “unapproved manufactured payment” has the meaning given in sub-paragraph (1) of paragraph 1 of Schedule 23A, and in Part II of these Regulations;

  • “approved manufactured payment” means a manufactured dividend which is not an unapproved manufactured payment;

  • “qualifying person” means a person able to pay an approved manufactured payment.