TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) REGULATIONS 1992 (REPEALED)

SCHEDULES

SCHEDULE 1  

(regulation 5)

PROVISIONS OF DOUBLE TAX AGREEMENTS PRESCRIBED FOR THE PURPOSE OF PARAGRAPH 3A(1)(b) OF THE ACT

		Provision
Item no.	Double tax agreement	Article	Paragraph
101	Austrian agreement	9	(3)
102	Belgian agreement	9	(3)
103	Canadian convention	9	(3)
104	Chinese agreement	9	3
105	Czech agreement	9	3
106	Danish agreement	9	(3)
107	Fijian agreement	9	(4)
108	Finnish agreement	9	(3)
109	French agreement	8	(3)
110	Hungarian agreement	9	(3)
111	Indian agreement	9	(3)
112	Indonesian agreement	9	(3)
113	Irish agreement	10	(4)
114	Japanese agreement	17	(4)
115	Kiribati agreement	9	3
116	Korean convention	9	(5)
117	Malaysian agreement	23	4
118	Maltese agreement	9	(3)
119	Netherlands agreement	9	(2)
120	1972 New Zealand agreement	18	(4)
121	New Zealand agreement	9	3
122	Norwegian convention	9	(3)
123	Papua New Guinea agreement	9	3
124	Philippine agreement	9	(3)
125	Polish agreement	9	3
126	Singapore agreement (as in force at any time)	6	3
127	Singapore agreement (as in force before 19.12.1989)	18	6
128	Spanish agreement	9	(3)
129	Sri Lankan agreement	9	(3)
130	Swedish agreement	9	(3)
131	Thai agreement	9	3
132	United Kingdom agreement	19	(4)
133	United States convention	9	(2)
134	Vietnamese agreement	9	(3)