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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Malta: Tax spared

The agreement provide for credit to be given for tax ‘spared’ (see INTM161270 and INTM161280) in Malta under the provisions of the particular Maltese laws set out in Article 22(4).

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