介绍性文本1.引用、生效和生效2.对《所得税（海外制造股息）条例19933》的修订。对《条例2》（解释）的修订4.对《条例4》（向经批准的英国中介机构支付或经批准的英国代收的经批准的海外制造股息的税务处理）的修订代理人）5.条例5的修订（对支付给英国境外居民的经批准的制造海外股息的税务处理）6.条例5A的修订（最后一次支付给或为以下目的支付的支付链，注册退休金计划或只与退休金业务有关）7.第7条的修订（不适用附表23A第4（3）段）8.第9条的修订（由海外股息制造商抵减税款）9.第9A条的修订（由非英国的海外股息制造商抵减税款）中介机构）10.对条例10（股息与海外制造股息的配比）的修订

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 4 (tax treatment of approved manufactured overseas dividends paid to approved United Kingdom intermediaries or approved United Kingdom collecting agents)5.Amendment of regulation 5 (tax treatment of approved manufactured overseas dividends paid to persons resident outside the United Kingdom)6.Amendment of regulation 5A (chains of payments where last payment made to, or for the benefit of, registered pension scheme or is linked solely to pension business)7.Amendment of regulation 7 (disapplication of paragraph 4(3) of Schedule 23A)8.Amendment of regulation 9 (offsetting of tax by overseas dividend manufacturers)9.Amendment of regulation 9A (offsetting of tax by overseas dividend manufacturers who are not United Kingdom intermediaries)10.Amendment of regulation 10 (matching of dividends and manufactured overseas dividends)SignatureExplanatory Note