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The Authorised Investment Funds (Tax) (Amendment) (No. 2) Regulations 2013 2013年授权投资基金(税务)(修订)(第2号)规例
介绍性文本1.引文,生效日期和生效日期2.对授权投资基金(税务)条例20063的修订。利息分配的总支付4.在条例33之后插入-离岸营销条件离岸营销条件符合条例46A(年度付款-扣除收入的责任)中a.5.的规定(合理但不正确信念的后果),第29条(合理但不正确信念的后果),第30条(居住条件),第9条,第(2)款,.10.在第31条(居住地声明)——(a)在第(2)(b)款中省略了第33条(利息分配:法定签字解释性票据的位置
Introductory Text1.Citation, commencement and effect2.Amendments to the Authorised Investment Funds (Tax) Regulations 20063.Gross payment of interest distributions4.After regulation 33 insert— The offshore marketing condition The offshore marketing condition is met with respect to a.5.In regulation 46A (annual payments – duty to deduct income.6.In regulation 46B (consequences of reasonable but incorrect belief), in.7.Ordinary residence8.In regulation 29 (consequences of reasonable but incorrect belief), in.9.In regulation 30 (the residence condition)— (a) in paragraphs (2),.10.In regulation 31 (residence declarations)— (a) in paragraph (2)(b) omit.11.In regulation 33 (interest distributions: the position of the legal.SignatureExplanatory Note
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