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Regulation 38 The time limit condition

Original text. Later amendments are not shown.

(1)

The time limit condition is met if the certificate is given to the legal owner by the specified time.

(2)

In the cases of all categories specified in regulation 37 except for category C, the specified time is the end of the tax year in which the interest distribution is made.

(3)

In the case of category C in regulation 37, the specified time is the end of the tax year in which the individual beneficially entitled to the interest distribution reaches the age of 16.