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Section 20

Section 110 of the principal Act is amended—

of Finance Act 1983

ActIn forceProvision 21 of 25
Section 20

(a)

by inserting immediately after the words “under section 109” in subsection (1) the words “or services, technical advice, assistance, rental or other income under section 109B”; and

(b)

by substituting for the words “or royalty” wherever they appear after the words “dividend, interest” the words

“, royalty, services, technical advice, assistance, rental or other income”.

Read in full context — Finance Act 1983 →