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Finance Act 2013

Amendment of section 823A (deduction for income earned in certain foreign states) of Principal Act.

10.— Section 823A of the Principal Act is amended in subsection (1) by substituting the following for the definition of “relevant state”:

“ ‘relevant state’ means the Federative Republic of Brazil, the Russian Federation, the Republic of India, the People’s Republic of China or the Republic of South Africa, and, as regards the years of assessment 2013 and 2014, shall include the Arab Republic of Egypt, the People’s Democratic Republic of Algeria, the Republic of Senegal, the United Republic of Tanzania, the Republic of Kenya, the Federal Republic of Nigeria, the Republic of Ghana or the Democratic Republic of the Congo;”.