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19. In this part of these Regulations—
“dividend manufacturer” and “manufactured dividend” shall be construed in accordance with subsection (1) of section 737;
“manufactured overseas dividend” shall be construed in accordance with paragraph 4 of Schedule 23A;
“overseas dividend” has the meaning given in sub-paragraph (1) of paragraph 1 of Schedule 23A;
“unapproved manufactured payment” has the meaning given in sub-paragraph (1) of paragraph 1 of Schedule 23A, and in Part II of these Regulations;
“approved manufactured payment” means a manufactured dividend which is not an unapproved manufactured payment;
“qualifying person” means a person able to pay an approved manufactured payment.
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