Direct Tax Acts, Finance Act 2010
153 Distributions to non-residentsCTA76 s83(4); FA92 s38(2); FA94 s27(a); FA95 s39; FA99 s28; FA00 s31; FA04 s89 and Sch3; FA07 s35 and Sch2; F(No. 2)A 08 s33(b)
[ (1) In this section –
[“qualif...
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