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4. In regulation 19B(5)(1) of the principal Regulations (payments to directors which are to be disregarded) for sub-paragraph (a) there shall be substituted the following sub-paragraph—
“(a)“company” has the meaning given by section 832(1) and (2) of the Income and Corporation Taxes Act 1988 (interpretation of the Tax Acts);”.
Regulation 19B was inserted by S.R. 1987 No. 468 and amended by S.R. 1991 No. 106
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