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Taxes Consolidation Act 1997 Schedule 2A paragraph 13
Declaration to be made by an excluded person, being a non-resident pension scheme under section172C(2)(bd)
Paragraph 13 of Schedule 2A sets out the requirements for a written declaration to be made by a non-resident pension scheme in a TIEA country claiming exemption from dividend withholding tax under section 172C(2)(bd).
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