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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Zambia: Tax spared

The agreement provides for relief for tax `spared’ (see INTM161270 & 161280) in Zambia under the provisions of Zambian law set out in Article 23(1)(A).

Relief is restricted to tax `spared’ in Zambia 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.