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HMRC internal manual

Double Taxation Relief Manual

DT: Grenada: double taxation agreement, Article 1: Taxes covered

(1) The taxes which are the subject of this Arrangement are -

  1. In the United Kingdom:

The income tax (including surtax) and the profits tax (hereinafter referred to as`United Kingdom tax`).

  1. In Grenada:

The income tax (including surtax) (hereinafter referred to as `Grenada tax`).

(2) This Arrangement shall also apply to any other taxes of a substantially similarcharacter imposed in the United Kingdom or Grenada after this Arrangement has come intoforce.