In this part of these Regulations—

• “manufactured dividend” shall be construed in accordance with paragraph 2 of Schedule 23A;

• “paragraph (b)” means paragraph (b) of the definition of “unapproved manufactured payment” in sub-paragraph (1) of paragraph 1 of Schedule 23A;

• “sub-paragraph (ii)” and “sub-paragraph (iii)” mean sub-paragraphs (ii) and (iii) respectively of paragraph (b).