DT9451 - Iceland: Admissible taxes

The following Icelandic taxes are admissible for credit in the UK under the agreement:

• the income taxes to the state (tekjuskattar ríkissjóðs)*
• the income tax to the municipalities (útsvar til sveitarfélaganna)

*Income taxes to the state include the additional tax on the profits of financial institutions incorporated in the financial activities tax (sérstakur fjársýsluskattur)