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HMRC internal manual

Double Taxation Relief Manual

Double Taxation Relief Manual: recent changes

Below are details of the amendments that were published on 5 January 2010 (see the update index for all updates)

Section Details of update
DT11155 Kenya: Interest: page deleted
DT11751 Kenya: Teachers: paragraph updated
Latvia: Previous years: page deleted    
  DT11758 Latvia: Employment: page deleted
  DT11759 Latvia: Artistes and sportsmen: paragraph updated
  DT11901 Lesotho: Earlier agreement: page deleted
  DT11903 Lesotho: Residence earlier agreement: page deleted
  DT11904 Lesotho: Source of income: Paragraph on earlier agreement deleted
  DT11905 Lesotho: Dividends earlier agreement: page deleted
  DT11907 Lesotho: Interest and Royalties: Paragraph on earlier agreement deleted
  DT11910 Lesotho: Pensions: Paragraph on earlier agreement deleted
  DT11911 Lesotho: Professors and teachers: Page deleted
  DT14200 New Zealand: Agreements: New final paragraph inserted
  DT14274 New Zealand: Exchange of information: Paragraph updated
  DT14274a New Zealand: Assistance in the collection of taxes