TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) REGULATIONS 1992 (REPEALED)
REGULATION 3
INTERPRETATION
3(1)
In these Regulations, ``the Act'' means the Taxation (Interest on Overpayments and Early Payments) Act 1983.
3(2)
A reference in these Regulations to a double tax agreement by name is a reference to the agreement so described in subsection 3(1) of the International Tax Agreements Act 1953 .
In these Regulations, ``the Act'' means the Taxation (Interest on Overpayments and Early Payments) Act 1983.
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Hide history note3(2)
A reference in these Regulations to a double tax agreement by name is a reference to the agreement so described in subsection 3(1) of the International Tax Agreements Act 1953 .
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