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HMRC internal manual

Double Taxation Relief Manual

Yugoslavia: Tax spared

The agreement provides for credit to be given for tax `spared’ (see INTM161270 & INTM161280) in the countries that made up the former Yugoslavia under the provisions of domestic law set out in Article 22(4). A certificate is required from the appropriate competent authority that the exemption providing for the tax to be spared has been for the purpose of promoting development in the country concerned.

Relief is restricted to tax `spared’ in Yugoslavia for a period of ten years in respect of any one source of income.

Amounts of `tax spared’ for which relief is given should be reported as mentioned at INTM161290.