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HMRC internal manual

Double Taxation Relief Manual

DT: Trinidad and Tobago: double taxation agreement, Article 21: Limitation of relief

Where under any provision of this Convention income is relieved from tax in one of theContracting States and, under the law in force in the other Contracting State, a person,in respect of the said income, is subject to tax by reference to the amount thereof whichis remitted to or received in that other Contracting State and not by reference to thefull amount thereof, then the relief to be allowed under this Convention in thefirst-mentioned Contracting State shall apply only to so much of the income as is remittedto or received in the other Contracting State.