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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Antigua: double taxation agreement, Paragraph 13A: Exclusion of certain companies

13A This Arrangement shall not apply to companies entitled to any special tax benefit under the Antigua International Business Companies (Exemption from Income Tax) Ordinance, 1967 as in effect on 1st January 1968, or any substantially similar law enacted by Antigua after that date.