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Amendment of section 912A (information for tax authorities in other countries) of Principal Act.
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119.— Section 912A of the Principal Act is amended—
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(a) in subsection (2) by substituting “902A, 905,” for “902A,”, and
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(b) by substituting the following for subsection (3):
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“(3) Where sections 902A, 905, 907 and 908 have effect by virtue only of this section, they shall have effect as if the references in those sections to—
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(a) tax, were references to foreign tax, and
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(b) any provision of the Acts, were references to any provision of the law of a territory in accordance with which foreign tax is charged or collected.”.
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