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6.—(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)(1);
(2) References in this Part of these Regulations to specified subsections, without more, are references to specified subsections of section 737.
Subsection (1) of section 737 was substituted by paragraph 3(2) of Schedule 13 to the Finance Act 1991.
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