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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Ghana: Tax spared

The agreement provides for credit to be given for tax `spared’ (see INTM161270 - INTM161290) in Ghana under the provisions of Ghanaian law set out in Article 25(4) of the agreement.

Relief is, however, restricted to tax ‘spared’ in Ghana 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.