# The Income Tax (Dividend Manufacturing) Regulations 1992, Regulation 5: Interpretation of Part II


In this part of these Regulations—
“manufactured dividend” shall be construed in accordance with paragraph 2 of Schedule 23A;
“paragraph (b)” means paragraph (b) of the definition of “unapproved manufactured payment” in sub-paragraph (1) of paragraph 1 of Schedule 23A;
“sub-paragraph (ii)” and “sub-paragraph (iii)” mean sub-paragraphs (ii) and (iii) respectively of paragraph (b).

---
Source: https://www.legislation.gov.uk/uksi/1992/569/regulation/5 (the official version)
Page: https://openlegislation.uk/income-tax-dividend-manufacturing-regulations-1992/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.