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HMRC internal manual

Double Taxation Relief Manual

DT: Barbados: double taxation agreement, Article 5: Limitation of relief

Where under any provision of this Agreement any income is exempt from tax or is taxed at a reduced rate in a Contracting State if (with or without other conditions) it is subject to tax in the other Contracting State and that income is subject to tax in that other State by reference to the amount thereof which is remitted to or received in that other State, the exemption or reduction of tax to be allowed under this Agreement in the first-mentioned Contracting State shall apply only to the amounts so remitted or received.