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5（向英国境外居民支付经批准的海外制造股息的税务处理）的修订4.对条例5A（最后一次支付给，或为注册退休金计划的利益，或只与退休金业务有关）5.加入新的第5B6条。修订第6条（保留及记录根据第4及5条发出的通知）7.修订第10条（股息与海外制造的股息的配比）8.修订第15条（发出凭单）就扣除税款后支付的海外制造股息而言）签字解释性票据

Introductory Text1.Citation, commencement and effect2.Amendments to the Income Tax (Manufactured Overseas Dividends) Regulations 19933.Amendment of regulation 5 (tax treatment of approved manufactured overseas dividends paid to persons resident outside the United Kingdom)4.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)5.Insertion of new regulation 5B6.Amendment of regulation 6 (retention and record of notices given under regulations 4 and 5)7.Amendment of regulation 10 (matching of dividends and manufactured overseas dividends)8.Amendment of regulation 15 (issue of vouchers in respect of manufactured overseas dividends paid under deduction of tax)SignatureExplanatory Note