介绍性文本1.引用、开始和解释2.以电子方式传递有关分配、股息的信息，利息支付和相关税收抵免3.以电子方式传递有关税款扣除的信息4.以电子方式发送有关制造分部的信息5.对所得税（制造海外股息）条例1993的修订签名解释性说明

Introductory Text1.Citation, commencement and interpretation2.Delivering information electronically about distributions, dividends, interest payments and associated tax credits3.Delivering information electronically about deduction of tax4.Sending information electronically about manufactured dividends5.Amendments of the Income Tax (Manufactured Overseas Dividends) Regulations 1993SignatureExplanatory Note