Earnings and pensions may be exempted from tax under the provisions of a double taxation agreement entered into with another country. Failing such exemption, unilateral relief by way of credit for overseas tax paid may be available under TIOPA 2010, Pt 2, Ch 1 (ss 8–17), see E6.414
Deductions available from foreign income1 do not affect the rules governing the relief to which a person may be entitled under the terms of a double
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