37B. Application of section 37 to non-resident director’s remuneration

Section 37 applies, in relation to the payment of any remuneration referred to in section 35(2B) by a company to any director of the company who is not resident in Brunei Darussalam as those provisions apply to any interest paid by a person to another person not known to him to be resident in Brunei Darussalam.

For the purposes of this section —