InterpretationU.K.
595Meaning of “manufactured dividend”U.K.
In this Chapter “manufactured dividend” [F1and “manufactured overseas dividend” have] the same meaning as in Chapter 2 (see [F2sections 573(1)(a) and 581(1)(a)]).
Textual Amendments
F1Words in s. 595 substituted (21.7.2008 with effect in accordance with s. 34(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 12 para. 30(2)
F2Words in s. 595 substituted (21.7.2008 with effect in accordance with s. 34(2) of the amending Act) by Finance Act 2008 (c. 9), Sch. 12 para. 30(3)