INCOME TAX ACT 1967 (ACT 53)
PART VII - COLLECTION AND RECOVERY OF TAX
Section 111A. Non-entitlement of an offshore company to refund.
Notwithstanding section 111, where tax has been deducted under section 108 from any dividend received by an offshore company, that offshore company shall not be entitled to have the tax so deducted refunded by the Government.
[Ins. Act A774: s.6]
|[Act A774: s.6]
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