# The Income Tax (Manufactured Dividends) (Tradepoint) Regulations 1995, 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);
(2) References in this Part of these Regulations 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/6 (the official version)
Page: https://openlegislation.uk/income-tax-manufactured-dividends-tradepoint-regulations-1995/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.