Cap. 123 ст. 65Option for recipient to declare.

A recipient of an untaxed dividend may declare such dividend on his tax return and where a declaration is made as aforesaid any tax (or repayment) due shall be determined as if article 64 did not apply, and any tax withheld pursuant to article 62 shall be credited against the recipient’s income tax liability and, where applicable, shall be available for any refund which may be due in respect of that tax for the relevant year of assessment.