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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Israel: Tax spared

The agreement provides for credit to be given for tax `spared’ (see INTM161270 - INTM161280) in Israel under the provisions of Israeli law set out in Article 18(2).

All amounts of `tax spared’ for which relief is given should be reported as mentioned in INTM161290.