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SCHEDULES.

SCHEDULE 9Company Dividends Paid to Non-Residents: Relevant Double Taxation Agreements.

Federal Republic of Germany.

3In applying Article VI in any Order in Council made in the form of the draft Double Taxation Relief (Taxes on Income) (Federal Republic of Germany) Order in Council laid before the Commons House of Parliament on 11th March 1965 paragraph (2) of that Article (different rates of German tax on distributed and undistributed profits) shall be disregarded.