2364.This section gives an overview of the Part. It is new.
2365.This interpretative section is based on sections 231AA and 231AB of ICTA, paragraphs 2 and 4 of Schedule 23A to that Act and section 139 of FA 2006.
2366.The key expressions “manufactured dividend” and “manufactured overseas dividend” are defined at the beginning of, respectively, Chapters 2 (manufactured dividends) and 3 (manufactured overseas dividends). This section applies those definitions throughout the Part.
2367.As noted in section 780(4), Part-wide definitions are located in Chapter 6.