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The Income Tax (Deposit-takers) (Non-residents) Regulations 1992
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- UK Statutory Instruments
- 1992 No. 14
- Regulation 8
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Retention of declarations and certificates
8. Every declaration, whether made before or after the coming into force of these Regulations, and every certificate shall be preserved by the deposit-taker in such manner as may be approved by the Board until two years after the deposit has been repaid or has become a relevant deposit.
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