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HMRC internal manual

Double Taxation Relief Manual

HM Revenue & Customs
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Double Taxation Relief Manual: recent changes

Below are details of the amendments that were published on 4 November 2005 (see the update index for all updates).

Section Title and details of the update
DT11050 Kazakhstan - Title amended, a small amendment, and a sentence paragraph has been added
DT11051 Page has been deleted
DT11052-55 Small amendments and paragraph additions, updates and deletions
DT11057-8 Small amendments
DT11059 Page has been deleted
DT11061-63 Small amendments and additional two paragraphs on last page
DT11071-11100 Title amended (spelling of “Kazakhstan”) and an extra space added; small amendments and paragraphs inserted
DT11150-7 Kenya - Title amended on DT11151; small amendments and updates
DT11159-61 Amendments, updates and deletions.
DT11201 Numbered points made into paragraphs
DT11204 Numbered points made into paragraphs, small amendments
DT11211 Sentence paragraph deleted, small amendment
DT11213 2 sentence paragraphs deleted, small amendment
DT11215-19 Title amended on DT11215, 17 & 18, paragraphs amended
DT11225 Sentence paragraph deleted
DT11227 Sentence paragraph deleted and small amendment
DT11231-2 Sentence paragraph deleted and paragraphs inserted
DT11251 Kiribati - Title amended and sentence paragraph added
DT11252 Page deleted
DT11253-59 Titles amended, agreements updated with new names, small amendments
DT11300-15 Kiribati and Tuvalu - Small amendments (deleting unnecessary numbering), sentence paragraphs deleted; DT11308 small amendment to title
DT11350-55 Korea - Title amendments on DT11350-1; deletion of paragraphs, small amendments
DT11356 Page has been deleted
DT11357-60 Paragraphs have been deleted; small deletions and update additions
DT11400.1+ “SI96 No 3168” has been deleted in the title; paragraph reformatting and small amendments
DT11401 “SI96 No 3168” has been deleted from the title
DT11450 Kuwait - Adding “19” to the agreement number.
DT12550 Macau - “No agreement” has been deleted from title and additions to sentence
DT12600 Madagascar - “No agreement” has been deleted from the title and additions to sentence
DT12602 Page has been added
DT12650 Page has been deleted
DT12651-58 Malawi - “19” added to the agreement number; sentence paragraphs added and small amendments; DT numbers changed to INTM, updates added
DT12660 Deleting and adding some parts of the paragraph, sentence para added
DT12700 The addition of “Republic of” in the text
DT12701-2 The deletion of “the” before “Malawi throughout the text and the addition of “Republic of” .
DT12705 The addtion of a sentence paragraph at the beginning.
DT12707-10 Small amendments, the deletion of “the” and the deletion of a sentence paragraph
DT12712-15 The deletion of two sentence paragraphs and the deletion of “the” before “Malawi”
DT12750-55 Malaysia - title amendment on DT12750; paragraphs deleted; updates added, small amendments
DT12852 Mali - New page
DT12960 Malta - New page
DT13052 Mauretania - New page
DT13140 Mauritius - New page
DT13165-6 Titles amended
DT13173 Tiny amendment in numbered paragraph (5)
DT13179-80 Tiny amendment and spacing out existing paragraphs
DT13200-02 Mexico - Title amended in DT13201 and mostly deletion of paragraphs; small amendments
DT13204 Amendments in the last paragraph
DT13206 Page has been deleted
DT13207-09 DT13208 title amended and additions to text; small amendments
DT13215 New page
DT13220.1+ “SI94 No 3212” has been deleted from the title; small amendments
DT13221 “SI94 No 3212” has been deleted from the title
DT13300 Monaco -“No agreement” deleted from title and amendment in text
DT13301 “Unilateral relief” deleted and “Credit” added in title, small amendment
DT13350-54 Mongolia - small amendments and sentence paragraph deleted
DT13357 Small amendments
DT13360-62 Amendments updating the names and articles.
DT13370.1+ “SI96 No 2598” has been deleted from the title
DT13400 Montserrat - Title amended and a sentence paragraph added, small amendment
DT13401 Page has been deleted
DT13403-07 Amendments updating the names and articles; amendments and paragraph sentence added
DT13450-65 Deleting unnecessary paragraph numbers; deleting sentence paragraphs, tiny amendments
DT13500-03 Morocco - Small amendments and updates
DT13505-07 Title amendments on DT13505; update amendments and paragraph sentence added
DT13540 Morocco - New page added
DT13551-52 Amendments to the French words; deleting unnecessary brackets in the numbering
DT13554 Tiny amendment
DT13564-66 Small amendments; title amendments
DT13576 Small amendments
DT13600-1 Mozambique - “No agreement” and “Unilateral relief” deleted from titles and “Credit” added; small additional amendments
DT13602 New page
DT13800 Myanmar - page has been deleted
DT13801+ “Burma” has been substituted for “BURMA” in title; Amendments and updates; tiny amendments