INCOME TAX ACT 1967 (ACT 53)
PART IX - EXEMPTIONS, REMISSION AND OTHER RELIEF




Section 133. Unilateral relief from double taxation.




Relief from double taxation in relation to tax under this Act and any foreign tax of any territory shall, where there is no order under section 132 in force in respect of that territory, be given in accordance with the appropriate provisions of Schedule 7:

Provided that no relief shall be given under this section in relation to tax payable under the laws of a province or other component part of that territory or tax levied by or on behalf of a municipality or other local body.


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