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Taxation (International and Other Provisions) Act 2010 section Schedule 9, paragraph 26
Interpretative rules saved for the purposes of applying sections 806A to 806K of ICTA to distributions paid before 1 July 2009
Schedule 9, paragraph 26 preserves certain old interpretative rules from ICTA so that they continue to apply when determining the tax treatment of distributions paid before 1 July 2009 in accounting periods ending on or after 1 April 2010.
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