# The Income Tax (Dividend Manufacturing) Regulations 1992, Regulation 19: Interpretation of Part V


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.

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Source: https://www.legislation.gov.uk/uksi/1992/569/regulation/19 (the official version)
Page: https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.