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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Jamaica: Tax spared

The agreement provides for credit for tax `spared’ (see INTM161270 & 161280) in Jamaica under the provisions of Jamaican law set out in Article 23(2).

All amounts of tax spared for which credit relief is given should be reported as mentioned at INTM161290.