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HMRC internal manual

Double Taxation Relief Manual

DT: Zambia: double taxation agreement, Article 6: Limitation of Relief

 

Where under any provision of this Convention any person is relieved from tax in a Contracting State on certain income if (with or without other conditions) that person is subject to tax in the other Contracting State in respect of that income and that person is subject to tax in respect of that income in that other State by reference to the amount thereof which is remitted to or received in that other State, the relief from tax to be allowed under this Convention in the first- mentioned Contracting State shall apply only to the amounts so remitted or received.