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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Belize: Tax spared

Paragraph 13(1)(A), introduced by the 1973 supplementary arrangement, provides for credit for ‘tax spared’ (see INTM161270) in Belize under those provisions of the Belize Development Incentives Ordinance 1960 which were in force on 12 December 1973 or a subsequent provision which is agreed by the taxation authorities to be of a substantially similar character. Amounts of ‘tax spared’ for which relief is given should be reported as mentioned at INTM161290.