2.Amendment of the Income Tax (Manufactured Overseas Dividends) Regulations 1993
3.(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),...