Regulation 6 Interpretation of Part III

(1)

In this Part of these Regulations—

“approved manufactured dividend” means a manufactured dividend in respect of United Kingdom equities which is not an unapproved manufactured payment within the meaning of paragraph 1(1) of Schedule 23A;
“dividend manufacturer” and “manufactured dividend” shall be construed in accordance with subsection (1)^f1;

(2)

References in this Part of these Regulations to specified subsections, without more, are references to specified subsections of section 737.

Annotations

f1: Subsection (1) of section 737 was substituted by paragraph 3(2) of Schedule 13 to the Finance Act 1991.