Withholding tax scope broadened by amendment; issuance language now covers issued or re issued instruments, and a sub clause removed. The amendment expands the operative scope of the tax provision by removing the exclusion for certain dividends, brings those dividends within the provision, replaces 're issued' with the broader term 'issued or re issued' in the issuance clause, and omits an existing subordinate clause, thereby narrowing the textual exceptions and broadening the provision's coverage.