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Payments subject to deduction for local rates.
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436.—Where a person liable to tax under Schedule A is authorised under this Act to retain tax from any annual payment made by him from which he is by law entitled to deduct any sum on account of the county rate or of the proportion applicable to the relief of the poor of the municipal rate, the tax to be retained shall be calculated by reference to the net sum payable by him, after the allowance for the county rate or of the proportion applicable to the relief of the poor of the municipal rate.
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