# The Income Tax (Manufactured Dividends) (Tradepoint) Regulations 1995, Regulation 11: Interpretation of Part IV


In this Part of these Regulations—
(a) “dividend manufacturer” and “manufactured dividend” shall be construed in accordance with subsection (1);
(b) references to specified subsections, without more, are references to specified subsections of section 737.

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Source: https://www.legislation.gov.uk/uksi/1995/2052/regulation/11 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-dividends-tradepoint-regulations-1995/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.