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HMRC internal manual

Double Taxation Relief Manual

From
HM Revenue & Customs
Updated
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Double Taxation Relief Manual: recent changes

Below are details of the amendments that were published on 23 November 2010 (see the update index for all updates)

Section Details of update
   
   
DT2500 Argentina: Agreement: update - access to the Agreement
DT2520.1 - DT2520.31 Pages deleted: Argentina: Article 1 - 31
DT2521 Page deleted: Argentina: Protocol
DT2650 Australia: Agreement: update - access to the Agreement
DT2700 - DT2723 Pages deleted: Australia: Article1 - 24
DT2850 Azerbaijan: Agreement: update - access to the Agreement
DT2860.1- DT2860.30 Pages deleted: Azerbaijan: Article 1 - 30
DT2861 Page deleted: Azerbaijan: Exchange of Notes
DT3100 Bangladesh: Agreement: update - access to the Agreement
DT3120 - DT3146 Pages deleted: Bangladesh: Article 1- 27
DT3400 Belgium: Agreement: update - access to the Agreement
DT3450 - DT3479 Pages deleted: Belgium: Article 1 -30
DT3650 Bolivia: Agreement: updated
DT3660.1- DT3660.29 Pages deleted: Bolivia: Article 1 - 29
DT3661 Page deleted: Bolivia: Exchange of Notes
DT4051 Page deleted: Brunei: Agreements
DT4100 Bulgaria: Agreement: updated
DT4150 - DT4177 Pages deleted: Bulgaria: Article 1 - 28
DT4609 Page deleted: Canada: Pensions: 1967 agreement
DT4611 Page deleted: Canada: Pensions: Arising in UK
DT4612 Page deleted: Canada: Pensions: 1985 Amending
DT4614 Page deleted: Canada: Teachers
DT4901 China: Comprehensive agreement: updated
DT4950 - DT4979 Pages deleted: China: Article 1 - 30
DT5250 Croatia: Agreement: updated
DT5600 - DT5627 Pages deleted: Czechoslovakia: Article 1 - 28
DT6500 - DT6528 Pages deleted: Egypt: Article 1 - 29
DT6900 - DT6928 Pages deleted: Falkland Islands: Article 1 -30 covered
DT8070.1- DT8070.31 Pages deleted: Ghana: Article 1 -31
DT8800 - DT8829 Pages deleted: Guyana: Article 1- 30
DT9500 - DT9527 Pages deleted: Iceland: Article 1 - 28
DT9559 New page reference, previously DT9626A: DT: India: double taxation agreement, Memorandum of Understanding on Article 27: Mutual agreement procedure
DT9600 - DT9631 Page deleted: India: Article 1 - 31
DT9700 - DT9728 Page deleted: Indonesia: Article 1 - 29
DT10153 Updated: Italy: Admissible Tax: Substitute tax on capital gains
DT10200 - DT10231 Pages deleted: Italy: Article 1 - 31
DT10870.1 - DT10870.29 Page deleted: Jordan: Article 1 - 29
DT10871 Page deleted: Jordan: Exchange of Notes
DT11400.1 - DT11400.30 Pages deleted: Korea: Taxes admissible for credit Article 2-30
DT11401 Page deleted: Korea: Exchange of notes
DT11780.1 - DT11780.31 Pages deleted: Latvia: Article 1 - 31
DT11781 Page deleted: Latvia: Exchange of Notes
DT11950 - DT11966 Pages deleted: Lesotho: Article 1 - 17
DT11970.1 -DT11970.30 Pages deleted: Lesotho: SI97 No 2986, Article 1 1 30
DT12250 Updated: Luxembourg: Agreement
DT12328 Updated: Luxembourg: Article 28 Exchange of information
DT18101 Switzerland: Agreement: updated
DT18152 Switzerland: Article 3:new insert - (1)(l) term ‘conduit arrangement’
DT18153 Switzerland: Article 4: Residence: paragraph (3) updated
DT18159 Switzerland: Article 10: Dividends: updated
DT18160 Switzerland: Article 11: Interest: new insert - paragraph (7)
DT18162 Switzerland: Article 13: Capital gains: new insert - paragraph (6)
DT18167 Switzerland: Article 18: Pensions: updated
DT18170 Switzerland: Article 21: Other Income: new insert - paragraphs (3) & (4)
DT18171 Switzerland: Article 22: Elimination of double taxation: updated
DT18172 Switzerland: Article 23: Non-discrimination: paragraph (4) updated
DT18174 Switzerland: Article 25: Exchange of information: updated
DT18176 Switzerland: Article 27: Miscellaneous rules: deleted paragraph (9)
DT18179 New page: Switzerland: Exchange of Notes