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  "id": "uksi/1970/488",
  "title": "The Double Taxation Relief (Taxes on Income) (General) Regulations 1970",
  "short_title": "Double Taxation Relief (Taxes on Income) (General) 1970",
  "long_title": "These Regulations, which take effect from 6th April 1970 (the commencement date of the Income and Corporation Taxes Act 1970), replace earlier Regulations governing the way in which relief from United Kingdom tax, due. on certain payments of interest or royalties, to non-residents by virtue of a double taxation agreement. may be given at source.",
  "citation": "S.I. 1970/488",
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}