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HMRC internal manual

Double Taxation Relief Manual

Namibia: double taxation agreement, Article 19: Personal allowances

(1) Individuals who are residents of South West Africa shall be entitled to the same personal allowances, reliefs and reductions for the purpose of United Kingdom tax as British subjects not resident in the United Kingdom.

(2) Individuals who are residents of the United Kingdom shall be entitled to the same personal allowances, reliefs and reductions for the purposes of South West African tax as those to which South West African citizens not resident in South West Africa may be entitled.