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HMRC internal manual

Double Taxation Relief Manual

St Christopher (St Kitts) and Nevis: Dividends

Credit is due for the St Kitts and Nevis underlying tax (see INTM164010(d) or the company tax deducted (see INTM164010(e)) whichever is the greater whether the shareholder receiving the dividend is an individual or a company and regardless of the recipient’s shareholding in the paying company.