介绍性文本1.引文，生效日期和生效日期2.对1993年所得税（海外制造股息）条例的修订33.对条例2（解释）的修订4.对条例6A的修订（根据附表23A第4（3）段减少应纳税额）5.对条例9的修订（海外股息制造商抵消税款）6.插入新的条例9ZA7.条例9A（由非英国中介机构的海外股息制造业者抵销税款）签署的修订解释性说明

Introductory Text1.Citation, commencement and effect2.Amendments to the Income Tax (Manufactured Overseas Dividends) Regulations 19933.Amendment of regulation 2 (interpretation)4.Amendment of regulation 6A (reduction of tax payable under paragraph 4(3) of Schedule 23A)5.Amendment of regulation 9 (offsetting of tax by overseas dividend manufacturers)6.Insertion of new regulation 9ZA7.Amendment of regulation 9A (offsetting of tax by overseas dividend manufacturers who are not United Kingdom intermediaries)SignatureExplanatory Note