As previous correspondents have commented, it all depends … see AAIB report.
http://www.dft.gov.uk/stellent/group...ty_507754.hcsp
Although the national authority and / or the operator may set the legal position or give guidance, their judgment on the MEL may not be in agreement with that of the manufacturer; particularly if the aircraft was designed / built in a country different from the operation or before any new ruling was effective i.e. pre JAR
In the above incident the manufacturer assumed that the crew would trim the aircraft; a reasonable assumption, but as has often been shown before, we are all subject to human error and have differencing perceptions.
I understand that the manufacturer has now incorporated an operational MEL DDG item stating ‘It may be necessary to trim the aircraft in yaw / roll’ under the MEL entry for dispatch with the Yaw Damper inoperative. Thus this MEL has relevance after pushback, and crews are required to consult it in full.