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The Double Taxation Relief (Taxes on Income) (General) Regulations 1970

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1.—(1) These Regulations may be cited as the Double Taxation Relief (Taxes on Income) (General) Regulations 1970 and shall come into operation on 6th April 1970.

(2) The Interpretation Act 1889 shall apply to these Regulations as it applies to an Act of Parliament.

(3) In these Regulations “the Board” means the Commissioners of Inland Revenue; “year” means year of assessment.

(4) Except in relation to payments which are income of the year 1969-70 or an earlier year the Double Taxation Relief (Taxes on Income) (General) Regulations 1966(1) shall cease to have effect from 6th April 1970:

Provided that any notice, direction or claim given or made under Regulation 2, 9 or 11 of the said Regulations of 1966 (including any notice, direction or claim having effect as if so given or made) which was in force immediately before the coming into operation of these Regulations shall continue in force as if given or made under the corresponding provision of these Regulations and the following provisions of these Regulations shall apply accordingly.

(1)

(1966 1, p. 765).

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