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Inland Revenue

Tax Policy

PUBLISHED 20 June 2000

Deemed rate of return for 1999-2000 set

The deemed rate of return used for the purposes of the foreign investment fund rules has been set at 10.74% for the 1999-2000 income year, up from 9.82% for the previous year. The new rate will apply to all types of investments. It was set by regulation yesterday.