Amendments to regulation 34
1
Amend regulation 3 (prescribed rates of relevant withholding tax) as follows.
2
In paragraph (1)(a)(i) for “branch or agency” substitute “permanent establishment”.
3
Omit paragraph (4).
Amend regulation 3 (prescribed rates of relevant withholding tax) as follows.
In paragraph (1)(a)(i) for “branch or agency” substitute “permanent establishment”.
Omit paragraph (4).