Commonwealth Numbered Acts

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INCOME TAX (INTERNATIONAL AGREEMENTS) AMENDMENT ACT 1980 No. 23 of 1980 - SECT 7

Deductions for United Kingdom tax not to be taken into account in calculating amount of dividend, interest or royalty 
7. Section 13 of the Principal Act is amended-

   (a)  by inserting after sub-section (1) the following sub-section:



"(1A) Sub-section (1) does not apply in relation to dividends to which Article
8 of the United Kingdom agreement applies, being dividends derived on or after
6 April 1977 and in relation to which that agree- agreement remains
effective."; and

   (b)  by omitting from sub-section (2) "the last preceding sub-section" and
        substituting "sub-section (1)".

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