{
  "url": "https://openlegislation.uk/income-tax-manufactured-dividends-tradepoint-regulations-1995/regulation-3",
  "json_url": "https://openlegislation.uk/income-tax-manufactured-dividends-tradepoint-regulations-1995/regulation-3.json",
  "legislation": "uksi/1995/2052",
  "legislation_title": "The Income Tax (Manufactured Dividends) (Tradepoint) Regulations 1995",
  "legislation_url": "https://openlegislation.uk/income-tax-manufactured-dividends-tradepoint-regulations-1995",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Interpretation of Part II",
  "text": "In this Part of these Regulations—\n“manufactured dividend” shall be construed in accordance with paragraph 2(1) of Schedule 23A;\n“sub-paragraph (ii)” and“sub-paragraph (iii)” mean respectively sub-paragraph (ii) and sub-paragraph (iii) of paragraph (b) of the definition of “unapproved manufactured payment” in paragraph 1(1) of Schedule 23A.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1995/2052/regulation/3",
    "retrieved_at": "2026-10-29T13:04:17.817434+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}