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Finance Act 1982
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59Manufactured dividends: extension to certain securities issued by building societies
(1)In section 477 of the Taxes Act (manufactured dividends: treatment of tax deducted) in subsection (2) (exclusion of cases where interest is payable without deduction of tax) after the word " where ", in the first place where it occurs, there shall be inserted the words " otherwise than by virtue of section 343(3)(a) of this Act ".
(2)This section has effect in relation to contracts for the sale of securities entered into after 9th March 1982.
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