

On 25/05/2013,
you requested for the version in force on 25/05/2013
incorporating all amendments published on or before 25/05/2013.
The closest version currently available is that of 15/09/1998.

3. Regulation 2 shall apply only where the services are rendered in any of the territories specified in the First Schedule and where the Comptroller is satisfied that the income is derived, for the purposes of the Act, from that territory.






