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HMRC internal manual

Double Taxation Relief Manual

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HM Revenue & Customs
Updated
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Double Taxation Relief Manual: changes 18 February 2013

Below are details of the amendments that were published on 18 February 2013 (see the update index for all updates) 

Page Details of update
   
DT3865 - DT3889 Text of 1977 Botswana/UK DTA deleted. Replacement DTC entered into force on 4 September 2006.
DT6720.1 - DT6721 Text of 1994 Estonia/UK DTC deleted as available separately on the HMRC internet site.
DT7100 - DT7127 Text of 1975 Fiji/UK DTC deleted as available separately on the HMRC internet site.
DT7300 - DT7332 Text of 1968 France/UK DTC deleted. Replacement DTC entered into force on 18 December 2009.
DT7700 - DT7725 Text of 1980 Gambia/UK DTC deleted as available separately on the HMRC internet site.
DT8000 - DT8024 Text of 1964 Germany/UK DTC deleted. Replacement DTC entered into force on 30 December 2010.
DT8300 - DT8320 Text of 1953 Greece/UK DTC deleted as available separately on the HMRC internet site.
DT9251 - DT9259  Amended following entry into force of 2011 Hungary/UK DTC on 28 December 2011.
DT9300 - DT9328 Text of 1976 Hungary/UK DTC deleted.
DT9900 - DT9929 Text of 1976 Ireland/UK DTC deleted as available separately on the HMRC internet site.
DT10100 - DT10124 Text of 1962 Israel/UK DTC deleted as available separately on the HMRC internet site.
DT10700 - DT10731 Text of 1969 Japan/UK DTC deleted. Replacement DTC entered into force on 12 October 2006.
DT12750 Amended to include reference to 2009 protocol to the 1996 Malaysia/UK DTA
DT13200 Amended to include reference to 2009 protocol to the 1994 Mexico/UK DTC
DT14508A New page to reflect Norwegian withholding tax on pensions paid to non-residents
DT14509 Amended to clarify the treatment of government pensions under the 2000 Norway/UK DTC
DT15000 - DT15028 Text of 1986 Pakistan/UK DTC deleted as available separately on the HMRC internet site.
DT15550 - DT15578 Text of 1976 Poland/UK DTC deleted. Replacement DTC entered into force on 27 December 2006.
DT16900 Amended to include reference to 2009 protocol to the 1997 Singapore/UK DTA
DT16910 Amended to clarify treatment of visiting teachers under the 1997 Singapore/UK DTA
DT17601 - DT17631 Text of 1975 Spain/UK DTC deleted as available separately on the HMRC internet site.
DT18050 - DT18079 Text of 1983 Sweden/UK DTC deleted as available separately on the HMRC internet site.