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HMRC internal manual

Double Taxation Relief Manual

Sudan: Tax spared

The agreement provides for credit to be given for tax `spared’ (DT INTM161270 & 161280) in Sudan under the provisions of Sudan law set out in Article 23(2).

Credit may also be given for tax `spared’ in Sudan under The Promotion of Agriculture Investment Act 1976 and Section 9 of the Encouragement of Investment Act 1980.

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