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HMRC internal manual

Double Taxation Relief Manual

Kiribati: Tax spared

The agreement provides for credit to be given for tax `spared’ (see INTM161270 & 161280) in Kiribati under the provisions of Kiribati law set out in Article 13(1A) (introduced by Article 1(b) of the 1974 amending agreement).

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