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Contents

Part XI · Investment Allowances

85. Certain dividends exempted from income tax

Section 71 shall apply, with the necessary modif:tcations, to a company which has been granted an investment allowance under this Part as it applies to an 1354

international trading company and the reference to section 69 in that section shall be read as a reference to section 84.

Report

Part XII

Part XIII

Investments in New Technology Companies

Part XIV

Part XV