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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Kenya: Tax spared

The agreement provides for credit to be given for tax `spared’ (see INTM161270 & 161280 onwards) in Kenya under the provisions of Kenyan law set out in Article 26(2) of the agreement. Relief is, however, restricted to tax `spared’ in Kenya for a period of ten years in respect of any one source of income. All amounts of `tax spared’ for which credit relief is given should be reported as mentioned in INTM161290.