Amendment of regulation 61D
This section has no associated Explanatory Memorandum
5. In regulation 61D(3) (deduction and repayments of tax: general rule), for “61K and 61L” substitute “61K, 61L and 61LA”.
5. In regulation 61D(3) (deduction and repayments of tax: general rule), for “61K and 61L” substitute “61K, 61L and 61LA”.