DT Agreements: Jamaica - Income from a UK source paid to a resident of Jamaica
UK dividends paid to a resident of Jamaica - portfolio investor
See INTM343520 for a definition of a portfolio investor.
Article 8 provides for the payment of the excess of UK tax credit after retention of 15%of the aggregate of the UK dividend plus the tax credit. But for dividends paid since 6April 1999 there is no tax credit to pay. See INTM343520.