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HMRC internal manual

Double Taxation Relief Manual

Uganda: Tax spared

The agreement provides for credit to be given for the tax `spared’ (see INTM161270 & 161280) in Uganda under the provisions of Ugandan law set out in Article 23(3). Relief is, however, limited to tax spared in Uganda for a period of ten years after the exemption from, or reduction of, Ugandan tax was first granted in respect of the particular source of income. Amounts of `tax spared’ for which relief is given should be reported as mentioned at INTM161290.