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Amendment of section 21B (tax treatment of certain dividends) of Principal Act.
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53.— (1) Section 21B of the Principal Act is amended in subsection (1)(a) by substituting the following for the definition of “relevant territory”:
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“ ‘relevant territory’ means—
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(i) a Member State of the European Communities,
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(ii) not being such a Member State, a territory with the government of which arrangements having the force of law by virtue of section 826(1) have been made,
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(iii) not being a territory referred to in subparagraph (i) or (ii), a territory with the government of which arrangements have been made which on completion of the procedures set out in section 826(1) will have the force of law, or
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(iv) not being a territory referred to in subparagraph (i), (ii) or (iii), a territory the government of which has ratified the Convention referred to in section 826(1C);”.
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(2) This section shall apply to dividends received on or after 1 January 2012.
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