This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Double Taxation Relief Manual

Gambia: Tax spared

The agreement provides for credit to be given for tax `spared’ (see INTM161270 - INTM161290) in Gambia under the provisions of Gambian law set out in Article 20(2). Relief is restricted to tax `spared’ in Gambia for a period of ten years in respect of any one source of income.

Amounts of tax spared for which credit relief is given should be reported as mentioned in INTM161290.