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Regulation 90 Article 39 (tax overpayments, tax loss carry backs and deferred tax assets that do not rely on future profitability)

Original text. Later amendments are not shown.

In Article 39 (tax overpayments, tax loss carry backs and deferred tax assets that do not rely on future profitability), in paragraph 2—

(a)

in point (b), after “applicable national tax law” insert “of the United Kingdom, or any part of it, or of a third country”;

(b)

in point (c), for “the central government of the Member State in which the institution is incorporated” substitute “the government of the United Kingdom”.