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S.L. 123.205 · Group Deductions (Income Tax) Rules (S.L. 123.205)

S.L. 123.205 ст. 4Applicabilityofthe group relief provisions.

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Unless otherwise provided for under these rules, the group relief provisions as defined in article 16 of the Act, except for the provisions of article 18(1)(b), (c) and (d) as well as article 22 of the Act, shall apply in relation to allowable deductions mutatis mutandis according to these rules.