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HMRC internal manual

Double Taxation Relief Manual

Guyana: Tax spared

The agreement provides for credit to be given for tax `spared’ (see INTM161270) in Guyana under the provisions of Guyanese laws set out in Article 24(3)(a).

Relief is however limited to tax `spared’ in Guyana 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 (seeINTM161290).