介绍性文本1.引文，生效日期和生效日期2.对《19933年所得税（海外制造股息）规例》的修订。（1）修订第3条（有关预扣税的订明税率）。4.在第5条之后，在最后一次付款时插入付款链。5.在第7条（不适用附表23A第4（3）段）中。6.在第9条（税项抵销）中由海外股息生产商支付），.7.在第9A条（海外股息生产商抵消税款）中。8.在第10条（股息与海外制造股息的匹配）中。签名解释性说明

Introductory Text1.Citation, commencement and effect2.Amendment of the Income Tax (Manufactured Overseas Dividends) Regulations 19933.(1) Amend regulation 3 (prescribed rates of relevant withholding tax).4.After regulation 5 insert— Chains of payments where last payment.5.In regulation 7 (disapplication of paragraph 4(3) of Schedule 23A).6.In regulation 9 (offsetting of tax by overseas dividend manufacturers),.7.In regulation 9A (offsetting of tax by overseas dividend manufacturers.8.In regulation 10 (matching of dividends and manufactured overseas dividends),.SignatureExplanatory Note