Regulation 2 Amendments to the Income Tax (Manufactured Overseas Dividends) Regulations 1993 Original text. Later amendments are not shown. The Income Tax (Manufactured Overseas Dividends) Regulations 1993f1 are amended as follows. Annotations Footnotes f1 S.I. 1993/2004, relevantly amended by S.I. 1996/1229, S.I. 1996/2643 and S.I. 1997/988. ← Regulation 1 Regulation 2 Regulation 3 →