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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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DT: Jamaica: double taxation agreement, Article 1: Taxes covered

  1. The taxes which are the subject of the present Agreement are-
1. in the United Kingdom of Great Britain and Northern Ireland:

(i) the income tax;  
(ii) the capital gains tax; and  
(iii) the corporation tax  
(hereinafter referred to as \`United Kingdom tax\`); 

1. in Jamaica:

(i) the income tax (including surtax);  
(ii) the company profits tax, the additional company profits tax and the investment company profits tax; and  
(iii) the transfer tax (hereinafter referred to as \`Jamaican tax\`). 
  1. This Agreement shall also apply to any identical or substantially similar taxes which are subsequently imposed in addition to, or in place of, the existing taxes by either Government or by the Government of any territory to which the present Agreement is extended under Article 28.