Income Tax Act, 1967.

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PART XXXI

Foreign Dividends, etc.

Definitions.

459.—(1) In this Part, “dividends to which this Part applies” means any interest, dividends, or other annual payments payable out of or in respect of the stocks, funds, shares, or securities of any body of persons not resident in the State and references to dividends shall be construed accordingly:

Provided that this subsection shall not extend to any payment to which section 433 or 434 applies.

(2) In this Part “banker” includes a person acting as a banker, and references to coupons in relation to any dividends include warrants for or bills of exchange purporting to be drawn or made in payment of those dividends.