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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 14 June 2011
(see the update index for all updates)

Page Details of update
DT1922 Non-residents: UK income: Employment - updated
DT10150+ Italy: Contents page - updated
DT10155 Deleted - Italy: Subject to tax
DT10156 Italy: Dividends - deleted paragraph relating to subject to tax test