In this Schedule—

• F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “dividend manufacturer” has the meaning given by paragraph 2(1) below;

• “dividend manufacturing regulations” means regulations made by the Treasury under this Schedule;

• F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “interest manufacturer” has the meaning given by paragraph 3(1) below;

• “manufactured dividend”, “manufactured interest” and “manufactured overseas dividend” shall be construed respectively in accordance with paragraphs 2, 3 and 4 below, as shall references to the gross amount thereof;

• F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “overseas dividend” means any interest, dividend or other annual payment payable in respect of any overseas securities;

• “overseas dividend manufacturer” has the meaning given by paragraph 4(1) below;

• “overseas securities” means—

  1. a

     shares, stock or other securities issued by a government or public or local authority of a territory outside the United Kingdom or by any other body of persons not resident in the United Kingdom;F6. . .

  2. b

     F6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “overseas tax” means tax under the law of a territory outside the United Kingdom;

• “overseas tax credit” means any such credit under the law of a territory outside the United Kingdom in respect of overseas tax as corresponds to a tax credit;

• “prescribed” means prescribed in dividend manufacturing regulations;

• F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “securities” includes any loan stock or similar security;

• “transfer” includes any sale or other disposal;

• F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• F3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

• “United Kingdom equities” means shares of any company resident in the United Kingdom;

• “United Kingdom securities” means securities of the government of the United Kingdom, of any public or local authority in the United Kingdom or of any company or other body resident in the United Kingdom, but does not include F7. . . United Kingdom equities.

F4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .