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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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DT: Barbados: double taxation agreement, Article 23: Excluded companies

This Agreement shall not apply to companies entitled to any special tax benefit under the Barbados International Business Companies (Exemption from Income Tax) Act 1965-50 as in effect on 26th July 1965 or any substantially similar law enacted by Barbados after that date.