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Paragraph 5 of Schedule C (by which tax on certain half-yearly payments in respect of public revenue dividends which do not exceed fifty shillings is chargeable under Case III of Schedule D and not under Schedule C) shall not apply to payments in respect of any public revenue dividends which are obtained by means of coupons in respect of bonds to bearer or stock certificates; and accordingly that paragraph shall be amended as follows:—
(a)the words from " but subject to" to " stock certificates) " shall be omitted ; and
(b)after the words " the distribution" there shall be inserted the words " (not being a payment obtained by means of a coupon in respect of a bond to bearer or stock certificate) ".
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