# The Income Tax (Manufactured Dividends) (Tradepoint) Regulations 1995, Regulation 3: Interpretation of Part II


In this Part of these Regulations—
“manufactured dividend” shall be construed in accordance with paragraph 2(1) of Schedule 23A;
“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.

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Source: https://www.legislation.gov.uk/uksi/1995/2052/regulation/3 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-dividends-tradepoint-regulations-1995/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.