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1.—(1) These Regulations may be cited as the Taxation of Income from Land (Non-residents) Regulations 1995 and shall come into force on 1st December 1995.
(2) These Regulations shall have effect with respect to any payment made on or after 6th April 1996 which—
(a)constitutes income of a Schedule A business carried on by a non-resident, and
(b)either—
(i)is made by a person falling within subsection (2)(a) of section 42A who is a prescribed person in respect of the non-resident, or
(ii)is received by an agent who is a prescribed person in respect of the non-resident or by another person at the direction of that agent.
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