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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
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DT: Jamaica: double taxation agreement, Article 24: Excluded companies

  1. This Agreement shall not apply to companies entitled to any special tax benefit under-

 

  1. the Jamaica International Business Companies (Exemption from Income Tax) Law 1956 (as in effect on 23rd August, 1956) as supplemented by the Jamaica International Business Companies (Exemption from Income Tax) Regulations 1964 (as in effect on 14th March, 1964);

  2. the International Finance Companies (Income Tax Relief) Act, 1971.

 

  1. This Agreement shall also not apply to companies entitled to any special tax benefit under any substantially similar law subsequently enacted by Jamaica in addition to, or in place of, the laws mentioned in paragraph (1).