TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) REGULATIONS 1992 (REPEALED)

REGULATION 5  

5   PRESCRIBED ECONOMIC DOUBLE TAX CORRELATIVE RELIEF PROVISIONS (ACT, PARAGRAPH 3A(1)(b))  
For the purposes of paragraph 3A(1)(b) of the Act, the provisions of the double tax agreements listed in Schedule 1 are prescribed.

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