Regulation 4 Amendments to regulation 3
(1)
Amend regulation 3 (prescribed rates of relevant withholding tax) as follows.
(2)
In paragraph (1)(a)(i) for “branch or agency” substitute “permanent establishment”.
(3)
Omit paragraph (4).
Amend regulation 3 (prescribed rates of relevant withholding tax) as follows.
In paragraph (1)(a)(i) for “branch or agency” substitute “permanent establishment”.
Omit paragraph (4).