TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) REGULATIONS 1992 (REPEALED)

REGULATION 7  

7   PRESCRIBED ECONOMIC DOUBLE TAX CORRELATIVE RELIEF PROVISIONS (ACT, PARAGRAPH 3A(2)(b))  
For the purposes of paragraph 3A(2)(b) of the Act, Article 9 (paragraph (3)) of the Vietnamese agreement is prescribed.

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