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Charging of income tax on dividends, &c. amounting to fifty shillings exactly.
5 & 6 Vict. c.35.
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40. Section ninety-five of the Income Tax act, 1842 (which relates tot he manner of charging small dividends), shall apply to cases where the half-yearly payment on the annuity, dividends, or shares, amounts to fifty shillings and not more, as it applies to cases where that payment does not amount to fifty shillings.
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